“Local connection - Global cohesion” - Admin
“Local connection - Global cohesion” - Admin
“Local connection - Global cohesion” - Admin
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<strong>“Local</strong> <strong>connection</strong><br />
- <strong>Global</strong> <strong>cohesion”</strong><br />
Member Directory 2010 - 2011
For a confidential initial consultation without obligation, contact any Kreston International<br />
member, who will be pleased to listen to your requirements, and explain how the members can<br />
be of service, both locally and internationally.<br />
Alternatively, contact the International Secretary for more details and the location of your nearest<br />
Kreston member office.<br />
INTERNATIONAL OFFICE<br />
Kreston International Limited<br />
Springfield Lyons Business Centre<br />
Springfield Lyons Approach<br />
Springfield<br />
Chelmsford<br />
Essex CM2 5LB<br />
ENGLAND<br />
Tel +44 (0)1245 449 266<br />
Fax +44 (0)1245 462 882<br />
www.kreston.com<br />
Executive Director and International Secretary<br />
Jon Lisby FCA FIIA – jon@kreston.com<br />
Mobile – +44 (0)7850 660983<br />
Skype – jon.lisby<br />
Director of Quality and Professional Standards<br />
Sue Almond – sue.almond@kreston.com<br />
Mobile – +44 (0)7976 713155<br />
Communications Manager<br />
Melloney Pritchard – melloney@kreston.com<br />
Communications Assistant<br />
Joanne Morris – joanne@kreston.com<br />
Financial Controller & Member Services<br />
Emma Perkins – eperkins@kreston.com<br />
Member Services<br />
Tanya Morris – tanya@kreston.com<br />
“People do business with people they know, like and trust”
KRESTON FOUNDER<br />
Gabriel Brösztl, Emeritus Director<br />
Bansbach Schübel Brösztl & Partner GmbH (Germany)<br />
KRESTON BOARD OF DIRECTORS<br />
Clive Stevens, Chairman<br />
Reeves & Neylan LLP (England)<br />
Edmond Chan<br />
Chan & Chan (Hong Kong)<br />
(Regional Secretary for Asia Pacific)<br />
David Diamond<br />
CBIZ MHM (USA)<br />
Tony Dormer<br />
Kreston Dormers (Australia)<br />
Alejandro Isás<br />
Isás y Asociados (México)<br />
(Regional Secretary for Latin America)<br />
Bent Kofoed<br />
Kreston Denmark (Denmark)<br />
(Regional Secretary for Europe)<br />
Nard Konings<br />
Bol Accountants (The Netherlands)<br />
Franck Parker<br />
Exco France (France)<br />
Saul Reibstein<br />
CBIZ MHM (USA)<br />
(Regional Secretary for North America)<br />
Umberto Santaniello<br />
Kostin, Ruffkess & Company (USA)<br />
“People do business with people they know, like and trust”
USING THIS DIRECTORY<br />
Dialling<br />
Telephone numbers are shown in the standard international format. For example, the<br />
International Office number is as follows:<br />
a b c<br />
+44 (0)1245 449266<br />
where: + represents the outward international dialling code. This varies between countries.<br />
Please check locally.<br />
(a) is the country code. This remains the same for each country regardless of the country from<br />
which the caller is dialling.<br />
(b) is the city code. The zero or other number shown in the brackets, i.e. (0), is normally omitted<br />
when dialling from outside the country. However, if dialling within the country, it may be required.<br />
(c) is the telephone number. This is typically the only part of the number, which is required when<br />
dialling locally.<br />
Mailing Address<br />
Please note that the street address and telephone number must be used when sending<br />
documents or parcels by courier or overnight delivery.<br />
Time differences<br />
This directory shows world time based on Greenwich Mean Time (GMT). Local time is shown as<br />
hours earlier (-) or later (+) than GMT.<br />
Example:<br />
London (GMT) 12:00pm<br />
Tokyo (GMT +9hrs) 9:00pm<br />
New York (GMT –5hrs) 7:00am<br />
To calculate the Tokyo time from New York add 14 hours to the local time.<br />
The change in hours due to summer time adjustments are not detailed.<br />
“People do business with people they know, like and trust”
ANDORRA (GMT +1hr)<br />
ESCALDES-ENGORDANY<br />
Iberaudit Auditores<br />
Passatge M.Antonia Font Caminal, 1<br />
edifice Prat de les Oques 201<br />
AD 700 Escaldes-Engordany<br />
Tel +376 867 804<br />
Email andorra@iberaudit.es<br />
Web www.iberaudit.es<br />
Cristina Lozano Bonet<br />
ARGENTINA (GMT –3hrs)<br />
BUENOS AIRES<br />
Lisicki, Litvin y Asociados<br />
25 de mayo 555<br />
Piso 17 (C1002ABK)<br />
Buenos Aires<br />
Tel +54 11 4313 3035<br />
Fax +54 11 4313 3035<br />
Email clitvin@llyasoc.com.ar<br />
elisicki@llyasoc.com.ar<br />
mtorassa@llyasoc.com.ar<br />
mghirardotti@llyasoc.com.ar<br />
Web www.llyasoc.com.ar<br />
César Litvin<br />
Elías Lisicki<br />
Marcos Torassa<br />
Martín Ghirardotti<br />
CÓRDOBA<br />
Castillo y Asociados<br />
Humberto Primo 630, 4 o piso of.1<br />
X5000FAN Córdoba<br />
Provincia de Córdoba<br />
Tel +54 351 55 44 100<br />
Fax +54 351 55 44 100<br />
Email martinvazquez@castilloyasociados.com.ar<br />
Web www.castilloyasociados.com.ar<br />
Martín Vázquez<br />
“People do business with people they know, like and trust”
AUSTRALIA<br />
ADELAIDE (GMT +9.5hrs)<br />
Kennedy & Co Chartered Accountants<br />
GPO Box 1373<br />
Adelaide SA 5001<br />
Street address:<br />
140 Greenhill Road<br />
Unley SA 5061<br />
Tel +61 (0)8 8373 5588<br />
Fax +61 (0)8 8373 5933<br />
Email kennedy@kennedy.com.au<br />
Web www.kennedy.com.au<br />
Paul Jorgensen<br />
BRISBANE (GMT +10hrs)<br />
Williams Partners Independent Audit Specialists<br />
PO Box 1463<br />
Oxenford QLD 4210<br />
Street address:<br />
4 Helensvale Road<br />
Helensvale, Gold Coast<br />
QLD 4212<br />
Tel +61 7 5580 4700<br />
Fax +61 7 5580 4777<br />
Email rlw@wpias.com.au<br />
Web www.wpias.com.au<br />
Reg Williams<br />
CANBERRA (GMT +10hrs)<br />
The Enterprise Group Pty Ltd<br />
P.O. Box 147<br />
Curtin ACT 2605<br />
Tel +61 (0)26 285 3220<br />
Fax +61 (0)26 285 3260<br />
Email peter.roberson@enterprisegroup.com.au<br />
Peter Roberson<br />
“People do business with people they know, like and trust”
MELBOURNE (GMT +10hrs)<br />
McLean Delmo<br />
PO Box 582<br />
Hawthorn<br />
Victoria 3122<br />
Street address:<br />
302-320 Burwood Road<br />
Hawthorn<br />
Victoria 3122<br />
Tel +61 (0)3 9018 4666<br />
Fax +61 (0)3 9018 4799<br />
Email john.delmo@mcleandelmo.com.au<br />
Web www.mcleandelmo.com.au<br />
John Delmo<br />
SYDNEY (GMT +10hrs)<br />
BCS Direction<br />
Level 2, 123 Clarence Street<br />
Sydney NSW 2000<br />
Tel +61 (0)2 9248 2500<br />
Fax +61 (0)2 9248 2555<br />
Email ron@bcsdirection.com<br />
Web www.bcsdirection.com<br />
Ron Phipps-Ellis<br />
Jirsch Sutherland<br />
Insolvency, Turnaround & Forensic Specialists<br />
G.P.O. Box 4256<br />
Sydney NSW 2001<br />
Street address:<br />
Level 4, 55 Hunter Street<br />
Sydney NSW 2000<br />
Tel +61 (0)2 9236 8333<br />
Fax +61 (0)2 9236 8334<br />
Email admin@jirschsutherland.com.au<br />
Web www.jirschsutherland.com.au<br />
Carolyn Docherty<br />
Additional offices: Gosford, Melbourne, Newcastle, Parramatta, Wollongong<br />
and Geelong.<br />
“People do business with people they know, like and trust”
Kreston Dormers Accountants and Business Advisers<br />
PO Box 408<br />
West Ryde NSW 1685<br />
Street address:<br />
1049 Victoria Road<br />
West Ryde<br />
NSW 2114<br />
Tel +61 (0)2 9874 8038<br />
Fax +61 (0)2 9874 8037<br />
Email tdormer@krestondormers.com.au<br />
Web www.krestondormers.com.au<br />
Tony Dormer<br />
Stanley & Williamson<br />
PO Box 50<br />
Milsons Point NSW 1565<br />
Street address:<br />
1 st floor, 34 Burton Street<br />
Kirribilli NSW 2061<br />
Tel +61 (0)2 9923 2666<br />
Fax +61 (0)2 9922 3063<br />
Email info@stanleywilliamson.com.au<br />
Web www.stanleywilliamson.com.au<br />
Michael Goodrick<br />
Darren O’Malley<br />
Storey Blackwood<br />
P.O. Box Q188 QVB<br />
Sydney N.S.W. 1230<br />
Street address:<br />
4th Floor, 222 Clarence Street<br />
Sydney N.S.W. 2000<br />
Tel +61 (0)2 9283 4500<br />
Fax +61 (0)2 9283 4643<br />
Email gadcock@storeyblackwood.com.au<br />
Geoff Adcock<br />
“People do business with people they know, like and trust”
TASMANIA (GMT +10hrs)<br />
Kaizen Business Services Group<br />
P.O. Box 726<br />
Moonah<br />
Tasmania 7009<br />
Tel +61 (0)3 6278 3000<br />
Fax +61 (0)3 6278 3555<br />
Email contact@kaizenbusiness.com<br />
Web www.kaizenbusiness.com<br />
David Wilson<br />
Robin Allardice<br />
Mike Derbyshire<br />
Additional offices: Melbourne<br />
AUSTRIA (GMT +1hr)<br />
Kreston International is represented in Austria by the association E.C.A.- Partner GmbH. All<br />
enquiries should be initially directed:<br />
E.C.A. Partner GmbH<br />
General Secretary Gerhard Pichler<br />
Stampfergasse 489<br />
A-5541 ALTENMARKT/Salzburg<br />
Tel +43 6452 4141<br />
Fax +43 6452 4141-4<br />
Email office@eca-pichler.at<br />
Web www.eca.at<br />
Gerhard Pichler<br />
The other offices of E.C.A. Partner GmbH are:<br />
LOWER AUSTRIA<br />
Bollenberger & Bollenberger<br />
Steuerberatungs GmbH<br />
Nikolaus-August-Otto-Strasse 20<br />
A-2700 Wiener Neustadt<br />
Tel +43 2622 223570<br />
Fax +43 2622 2757436<br />
Email office@bollenberger.com<br />
Web www.bollenberger.com<br />
Erhard Bollenberger<br />
Margit Bollenberger<br />
“People do business with people they know, like and trust”
Schreiner & Schreiner<br />
Steuerberatungs- Wirtschaftstreuhand GmbH<br />
Wiener Strasse 74<br />
A-3500 Krems<br />
Tel +43 2732 70 689<br />
Fax +43 2732 71 994<br />
Email office@steuerberater-schreiner.at<br />
Web www.steuerberater-schreiner.at<br />
Erich Schreiner<br />
Anita Schreiner<br />
UPPER AUSTRIA<br />
Achleitner & Partner<br />
Steuerberatungs GmbH<br />
Hatschekstrasse 19-23<br />
A-4840 Vöcklabruck<br />
Tel +43 7672 77611-0<br />
Fax +43 7672 77611-77<br />
Email h.achleitner@achleitner-partner.at<br />
Web www.achleitner-partner.at<br />
Hubert Achleitner<br />
Partner-Treuhand<br />
Wirtschaftstreuhandges.m.b.H.<br />
Kalvarienberggasse 10A<br />
A-4600 Wels<br />
Tel +43 7242 41601-0<br />
Fax +43 7242 41604<br />
Email office@partner-treuhand.at<br />
Web www.partner-treuhand.at<br />
Georg Doppelbauer<br />
Dietmar Ploier<br />
SALZBURG<br />
E.C.A.- Mag. Pichler<br />
Wirtschaftstreuhand GmbH<br />
Stampfergasse 489/2<br />
A-5541 Altenmarkt<br />
Tel +43 6452 4141<br />
Fax +43 6452 4141-4<br />
Email office@eca-pichler.at<br />
Web www.eca.at<br />
Gerhard Pichler<br />
“People do business with people they know, like and trust”
CARINTHIA<br />
ECA Singer und Katschnig<br />
Steuerberatung GmbH<br />
St. Veiter-Ring 51/I<br />
A-9020 Klagenfurt<br />
Tel +43 463 512788-0<br />
Fax +43 463 512788-23<br />
Email office@eca-klagenfurt.at<br />
Web www.eca.at<br />
STYRIA<br />
Mag. Reiter & Partner<br />
Wirtschaftstreuhand GmbH<br />
Hauptplatz 33<br />
8962 Gröbming<br />
Tel +43 3685 24325<br />
Fax +43 3685 24325-4<br />
Email office@wt-reiter.at<br />
Web www.wt-reiter.at<br />
TYROL<br />
Treuhand Partner Hillebrand & Farmer<br />
Steuerberatung GmbH<br />
Rennweg 25<br />
A-6020 Innsbruck<br />
Tel +43 512 571415<br />
Fax +43 512 571415-1011<br />
Email office@thp-kanzlei.at<br />
Web www.thp-kanzlei.at<br />
Klaus Hillebrand<br />
Peter Farmer<br />
Additional offices:<br />
Vienna<br />
Lower Austria – St. Pölten<br />
Upper Austria – Andorf, Braunau and Bad Schallerbach<br />
Styria – Knittelfeld, Graz and Leoben<br />
Carinthia – Spittal<br />
East Tyrol – Lienz<br />
Voralberg – Hard<br />
“People do business with people they know, like and trust”
BELGIUM (GMT +1hr)<br />
ANTWERP – Audit<br />
Constantin Van Asbroeck SPRL<br />
Beukenlaan 10B box1<br />
2020 Antwerp<br />
Tel +32 (0)3 257 30 73<br />
Fax +32 (0)3 238 71 08<br />
E-mail r.vanasbroeck@vanasbroeck.be<br />
Web www.constantin-belgium.be<br />
René Van Asbroeck<br />
Additional offices: Brussels<br />
BRUGES – Accountancy & Tax<br />
ICS b.v.b.a.<br />
Hamiltonpark 9-10<br />
8000 Bruges<br />
Tel +32 (0)50 31 08 01<br />
Fax +32 (0)50 31 24 60<br />
Email ics2@accountancy.be<br />
Web www.kreston.be<br />
Ivo Claeys<br />
Vanessa Torrekens<br />
BRUSSELS – Accountancy, Tax & Consulting<br />
ICS b.v.b.a.<br />
GREENLAND II – BLUE PLANET<br />
Av. Bourgmestre Etienne Demunter 3 – 1st Floor<br />
1090 Jette<br />
Tel +32 (0)2 263 06 80<br />
Fax +32 (0)2 263 06 90<br />
Email ics1@accountancy.be<br />
Web www.kreston.be<br />
Pascal Demilecamps<br />
Greet Michel<br />
Gerben Willemans<br />
“People do business with people they know, like and trust”
BENIN (GMT +1hr)<br />
COTONOU<br />
Groupe Helios Afrique – Exco (see France)<br />
Afrique Audit & Consulting<br />
Voie Pavée de la Haie Vive / Les Cocotiers<br />
Lot11 A – Carré 00660 1<br />
01 BP 5500 Cotonou<br />
Tel +229 21 30 06 00<br />
Fax +229 21 30 91 65<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Johannès Dagnon<br />
BOLIVIA (GMT –4hrs)<br />
LA PAZ<br />
ECA Aparicio Asociados Ltda<br />
Calle Colón Nº 150<br />
Esq. Mariscal Santa Cruz Edificio<br />
LITORAL<br />
Piso 8 (Todo el Piso)<br />
La Paz<br />
Tel +59 12 310836<br />
Fax +59 12 311300<br />
Email eca_ltda@yahoo.es<br />
Luis Aparicio Delgado<br />
Luis Joffré Riveros<br />
Porfirio Carrillo Coaquira<br />
Isabel Fernández Montes<br />
Additional offices: Santa Cruz and Cochabamba.<br />
“People do business with people they know, like and trust”
BRAZIL (GMT –3hrs)<br />
SÃO PAULO<br />
Partnership Auditores Independentes S.S.<br />
Paraíso Street, 139 – 7 o floor<br />
São Paulo 04103-000<br />
Tel +55 11 3541 2992<br />
Fax +55 11 3541 2091<br />
Email cesar@partnership.com.br<br />
Web www.partnership.com.br<br />
César Roberto Ramos Junior<br />
Julio Luiz Baffini<br />
José Luiz De Franco<br />
Marco Enzo Tortora<br />
BULGARIA (GMT +2hrs)<br />
SOFIA<br />
Kreston BulMar Ltd<br />
172 Nishka str.<br />
1309 Sofia<br />
Tel +359 (0)2 8 12 06<br />
Fax +359 (0)2 8 12 06<br />
Email bulmar@bulmar.com<br />
epopov@msbulmar.com<br />
apopova@bulmar.com<br />
Web www.bulmar.com<br />
Emil Popov<br />
Albena Popova<br />
Additional offices: Veliko Tarnovo, Silistra, Ruse, Yambol, Kardzhali.<br />
BURKINA FASO (GMT)<br />
OUAGADOUGOU<br />
Groupe Helios Afrique – Exco (see France)<br />
CIECAM<br />
50, rue 349 Cité Sitarail, Secteur 3<br />
04 BP 9163 Ouagadougou 04<br />
Tel +226 50 31 62 52<br />
Fax +226 50 31 63 89<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
“People do business with people they know, like and trust”
Mathieu Souge<br />
CAMEROON (GMT +1hr)<br />
DOUALA<br />
Groupe Helios Afrique – Exco (see France)<br />
ECA<br />
474, rue Njo-Njo<br />
BP 3340 Douala<br />
Tel +237 3342 62 69<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Jean Tientcheu<br />
CANADA (GMT –5hrs)<br />
CALGARY<br />
DNTW Chartered Accountants LLP<br />
3115 Eleventh Street SE<br />
Calgary, AB T2G 0P4<br />
Tel +1 403 209 2248<br />
Fax +1 403 539 2248<br />
Email adrian.nagy@dntw.com<br />
jim.maldaner@dntw.com<br />
chris.watson@dntw.com<br />
david.livingstone@dntw.com<br />
ross.mcnichol@dntw.com<br />
Web www.dntw.com<br />
Adrian Nagy (<strong>Admin</strong>istration)<br />
Jim Maldaner (Assurance-Regular / Consulting)<br />
Chris Watson (Assurance-Public Entities)<br />
David Livingstone (Personnel)<br />
Ross McNichol (Taxation)<br />
EDMONTON<br />
DNTW Chartered Accountants LLP<br />
#600, 10050 112 Street<br />
Edmonton, AB T5K 2J1<br />
Tel: +1 780 482 5474<br />
Fax: +1 780 482 1272<br />
Email dennis.dowling@dntw.com<br />
Web www.dntw.com<br />
Dennis Dowling<br />
“People do business with people they know, like and trust”
MISSISSAUGA<br />
EVANSMARTIN<br />
75 Courtneypark Drive West<br />
Unit 1<br />
Mississauga, Ontario L5W 0E3<br />
Tel +1 905 453 0252<br />
Fax +1 905 453 4623<br />
Email wrudensky@evansmartin.com<br />
phowlett@evansmartin.com<br />
lisabella@evansmartin.com<br />
shameer@evansmartin.com<br />
achurch@evansmartin.com<br />
jmartin@evansmartin.com<br />
pjohnston@evansmartin.com<br />
Web www.evansmartin.com<br />
Wally Rudensky, CA<br />
Paul Howlett, CA TEP<br />
Louis Isabella, CA, MBA<br />
Shiraz Hammer, CA<br />
Allen Church, CA, TEP<br />
John Martin, CA<br />
Patrick Johnston, CA<br />
Additional offices: Etobicoke<br />
MONTREAL<br />
DNTW Chartered Accountants LLP<br />
4420 Cote De Liesse<br />
Montreal, QC H4N 2P7<br />
Tel +1 514 739 3606<br />
Fax +1 514 739 9226<br />
Email steven.tabac@dntw.com<br />
Web www.dntw.com<br />
Steven Tabac<br />
OTTAWA<br />
DNTW Chartered Accountants LLP<br />
1700 Woodward Drive, Suite 101<br />
Ottawa, ON K2C 3R8<br />
Tel +1 613 230 1010<br />
Fax +1 613 230 1957<br />
Email thomas.swindells@dntw.com<br />
Web www.dntw.com<br />
Thomas Swindells<br />
“People do business with people they know, like and trust”
SASKATOON<br />
DNTW Chartered Accountants LLP<br />
#203, 3501 - 8 Street East<br />
Saskatoon, SK S7H 0W5<br />
Tel +1 306 242 5822<br />
Fax +1 306 242 5343<br />
Email rakesh.kaushik@dntw.com<br />
Web www.dntw.com<br />
Rakesh Kaushik<br />
TORONTO<br />
DNTW Chartered Accountants LLP<br />
8953 Woodbine Avenue<br />
Markham, ON L3R 0J9<br />
Tel +1 905 474 5593<br />
Fax +1 905 474 5591<br />
Email joe.macdonald@dntw.com<br />
Web www.dntw.com<br />
Joe Macdonald<br />
CHAD (GMT +1hr)<br />
N’DJAMENA<br />
Groupe Helios Afrique – Exco (see France)<br />
ECA<br />
603, avenue du Général Tilho<br />
BP 324 N’Djamena<br />
Tel +235 52 36 20<br />
Fax +235 52 34 37<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Jean Tientcheu<br />
“People do business with people they know, like and trust”
CHILE (GMT –4hrs)<br />
SANTIAGO<br />
Ramirez Asociados<br />
Santa Lucía No 150<br />
Floors 4,5,6 & 7<br />
Santiago<br />
Tel +562 445 61 00<br />
Fax +562 450 0530<br />
Email info@ramasoc.cl<br />
Web www.ramirezasociados.cl<br />
Juan Carlos Ramirez<br />
CHINA (GMT +8hrs)<br />
BEIJING<br />
Beijing Evertrust Certified Public Accountants<br />
E floor, Beijing Zhuzong Tower<br />
25 Dongsanhuan Zhonglu<br />
Chaoyang District<br />
Beijing 100020<br />
Tel +86 10 6503 0233/ 230<br />
Fax +86 10 6503 0232<br />
Email info@evertrust.com.cn<br />
Ms Qiang Hua<br />
CHANGSHA<br />
Hunan Zhongxin Gaoxin Certified Public<br />
Accountants Co., Ltd<br />
5th & 6th Floor<br />
153 Jian Xiang Road South<br />
Changsha<br />
Hunan 410005<br />
Tel +86 731 225 5926<br />
Fax +86 731 223 5972<br />
Email hncpa@hncpa.com<br />
Web www.hncpa.com<br />
Mr Yongxin Chen<br />
Mr Guang Hua Wen<br />
“People do business with people they know, like and trust”
CHONGQING CITY<br />
Chongqing Diwei Certified Public<br />
Accountants Co., Ltd<br />
22 nd Floor WTCC<br />
No. 131 Zourong Road<br />
Yuzhong District<br />
Chongqing City 4000150<br />
Tel +86 (0)23 6388 5900<br />
Fax +86 (0)23 6388 5334<br />
Email info@dwcpa.com.cn<br />
www.dwcpa.com.cn<br />
Mr Fuzhe Zhang<br />
Ms Ying Li<br />
Additional offices: Yubei, Yongchuan, Banan, Rongchang, Tongnan<br />
DONGGUAN CITY<br />
Dongguan Discran Certified Public Accountants<br />
5th Floor, Hongxi Commercial Building<br />
23 Guantai Road<br />
Dongguan City<br />
Guangdong Province 523009<br />
Tel +86 (0)769 2238 9628 / 22316999<br />
Fax +86 (0)769 2238 9618<br />
Email discran@163.com<br />
Mr Zhi Liang Li<br />
Mr Pei Kang Tan<br />
GUANGZHOU CITY<br />
Guangdong Zhongtianyue Certified Public Accountants Co., Ltd<br />
20 th Floor, Junyuan Mansion,<br />
No. 155 Tianhedong Road<br />
Tianhe<br />
Guangzhou City<br />
Guangdong Province 510620<br />
Tel +86 20 3881 2228 / 3820 2188<br />
Fax +86 20 3881 2228<br />
Email zhongtianyue@163.com<br />
wt6286@163.com<br />
Web www.zhongtianyue.com<br />
Shaoyuan Guo<br />
Junying Wang<br />
“People do business with people they know, like and trust”
HANGZHOU<br />
Zhonghui Certified Public Accountants Co., Ltd<br />
3-4F Mingyang Tower<br />
18 Jiefang Road<br />
Hangzhou, Zhejiang 310009<br />
Tel +86 571 8717 8794 / 8717 8800<br />
Fax +86 571 8717 8856<br />
Email wwguan@zhcpa.cn<br />
Web www.zhcpa.cn<br />
Mr Qiang Yu<br />
Ms Jessy Yu<br />
Miss Cindy Kuan<br />
Additional offices: Shanghai<br />
NANNING<br />
Xiang Hao Certified Public Accountants Co., Ltd<br />
32 nd Floor International Chamber of Commerce Tower<br />
59. Jinhu Road<br />
Nanning, Guangxi 530021<br />
Tel +86 771 5535505 / 5535891<br />
Fax +86 771 5535500<br />
Email tzzx@gxxhcpa.com<br />
Web www.xhcpa.net<br />
Mr Xiaoning Li<br />
Mr Youzong Gong<br />
Ms Luxiang Tang<br />
Additional offices: Liuzhou, Guilin, Wuzhou, Yulin, Beihai, Qinzhou and Beijing.<br />
SHANGHAI<br />
Shanghai Hu Gang Jin Mao Certified Public Accountants Co Ltd<br />
15th Floor (S), China Merchants Plaza (Shanghai)<br />
No.333 North Chengdu Road<br />
Jing An District<br />
Shanghai 200020<br />
Tel +86 (0)21 62893366<br />
Fax +86 (0)21 62792199<br />
Email hu_gang@126.com<br />
Web www.hugang.com.cn<br />
Mr Kangxi Guo<br />
Ms Suming Ye<br />
“People do business with people they know, like and trust”
TAIYUAN<br />
Shanxi Sanco Certified Public Accountants Co., Ltd<br />
B – 22 nd Floor Jin Mao International Digital Centre<br />
No.1 Pingyang Road<br />
Taiyuan, Shanxi 030012<br />
Tel +86 (0)351 872 1002<br />
Fax +86 (0)351 872 0920<br />
Email PLGANG@163.com<br />
Mr Qing Ming Liang<br />
Mr Yu Cai Wang<br />
XIAN<br />
Shaanxi San Qin Certified Public Accountants Co., Ltd<br />
18 th Floor Guang Feng International Plaza<br />
No. 79 Nan Erhuan Lu<br />
Xian 710068<br />
Shaanxi Province<br />
Tel +86 29 8761 8188<br />
Fax +86 29 8765 0167<br />
Email yuanxuedg@163.com<br />
mdq@qqqcpa.com<br />
Web www.qqqcpa.com<br />
Mr Da Qian MIN<br />
Mr Xue Dong YUAN<br />
Kreston also has representatives in Hong Kong and Taiwan.<br />
COLOMBIA (GMT –5hrs)<br />
SANTAFE DE BOGOTA<br />
RM Auditores Ltda.<br />
Cra. 46 No. 123-08<br />
Bogota<br />
Tel +57 (1) 6203690 80 73<br />
Email hernan.mm@rm-auditores.com<br />
rmrf@rm-auditores.com<br />
Web www.rm-auditores.com<br />
Hernán Mora Martínez<br />
Additional offices: Cali, Santa Marta, Neiva, Ibague, Cucuta and Quito, Ecuador.<br />
“People do business with people they know, like and trust”
COSTA RICA (GMT –6hrs)<br />
SAN JOSE<br />
KB Sociedad Anónima<br />
Oficentro Ejecutivo La Sabana, building 6, second floor<br />
San Jose<br />
Tel +506 2231 5747<br />
Fax +506 2231 5744<br />
Email gcasares@tributumcr.com<br />
Web www.tributumcr.com<br />
Gerardo Cásares<br />
CROATIA (GMT +1hr)<br />
ZAGREB<br />
Reconsult d.o.o.<br />
Trg hrvatskih velikana 4/1<br />
10 000 Zagreb<br />
Tel +385 (0)148 10461/467<br />
Fax +385 (0)148 10467<br />
Email info@reconsult.hr<br />
Web www.reconsult.hr<br />
Filip Brekalo<br />
CYPRUS (GMT +2hrs)<br />
LIMASSOL<br />
P.G. Economides & Co Limited<br />
P.O. Box 53117, 3300 Limassol<br />
Street address:<br />
319, 28th October Street<br />
3105 Limassol<br />
Tel +357 25559000<br />
Fax +357 25559001<br />
Email audit@pgeconomides.eu<br />
Web www.pgeconomides.eu<br />
Peter G Economides<br />
Panicos Florides<br />
Additional offices: Athens, Bucharest, Johannesburg, London, Moscow, Thessaloniki, Tortola,<br />
Warsaw, Cape Town and Luxembourg<br />
“People do business with people they know, like and trust”
NICOSIA<br />
Kreston Proios<br />
Corner of Nikis Avenue & Kastoros, 1087 Nicosia<br />
P.O.Box 28530, 2080 Nicosia<br />
Tel +357 22 490 094<br />
Fax +357 22 490 494<br />
Email info@krestonproios.com<br />
Web www.krestonproios.com<br />
Nicos Drymiotis<br />
CZECH REPUBLIC (GMT +1hr)<br />
BRNO<br />
A&CE Group, s.r.o.<br />
Ptasinského 4<br />
602 00 Brno<br />
Tel +420 (0) 541 594 259<br />
Fax +420 (0) 541 594 260<br />
Email ace@ace.cz<br />
d.hrazdira@ace.cz<br />
l.kozohorsky@ace.cz<br />
l.cabicar@ace.cz<br />
Web www.ace.cz<br />
David Hrazdira<br />
Leos Kozohorsky<br />
Libor Cabicar<br />
Additional offices: Prague, Olomouc, Velke Mezirici and Hradec Kralove.<br />
TRUTNOV<br />
A&CE Audit, s.r.o.<br />
Krakonosovo namesti 122/123<br />
Trutnov 541 01<br />
Tel +420 (0) 499 815 343<br />
Email f.korinek@ace.cz<br />
Frank Korinek<br />
“People do business with people they know, like and trust”
DENMARK (GMT +1hr)<br />
KRESTON DENMARK<br />
State Authorized Public Accountants<br />
Chairman and Secretary General’s Office<br />
Tordenskjoldsgade 7B<br />
DK 9900 Frederikshavn<br />
Tel +45 98 42 64 66<br />
Fax +45 98 42 64 90<br />
Email steen.revision@kreston.dk<br />
Web www.kreston.dk<br />
Jorgen Steen<br />
31 additional offices: Copenhagen, Aarhus-Viby, Aarhus-Risskov, Aalborg So, Billund,<br />
Bjerringbro, Bogense, Bramming, Frederiksberg C, Frederikshavn, Galten, Hedensted, Helsinge,<br />
Helsingor, Herning-Aulum, Hirtshals, Horsholm, Horsens, Kalundborg, Kgs. Lyngby, Maribo,<br />
Nakskov, Nibe, Odense-Sonderso, Randers, Ringsted, Roskilde, Skagen, Skorping, Stovring and<br />
Vejle.<br />
International Representative for Kreston Denmark:<br />
Chr. Mortensen • Revisionsfirma<br />
State Authorized Public Accountants<br />
Adelgade 15<br />
DK-1304 Copenhagen<br />
Tel +45 33 73 46 00<br />
Fax +45 33 12 20 37<br />
Email bentkofoed@kreston.dk<br />
Web www.kreston.dk<br />
Bent Kofoed<br />
Munk & Iversen A/S<br />
State Authorized Public Accountants<br />
Skanderborgvej 201<br />
DK – 8260 Aarhus-Viby<br />
Tel +45 86 14 30 99<br />
Fax +45 86 14 33 66<br />
Email erikmunk@kreston.dk<br />
Web www.kreston.dk<br />
Erik Munk<br />
“People do business with people they know, like and trust”
Jan Christiansen Aps<br />
State Autorized Public Accountants<br />
Vestre Engvej 3<br />
5400 Bogense<br />
Tel +45 64 81 22 33<br />
Fax +45 63 81 00 37<br />
Email jan.christiansen@kreston.dk<br />
Web www.kreston.dk<br />
Jan Christiansen<br />
DOMINICAN REPUBLIC (GMT –4hrs)<br />
SANTO DOMINGO<br />
VAG Auditores y Consultores Asociados, SRL<br />
41 Max Henriquez Ureña<br />
Pintini<br />
Santo Domingo<br />
Tel +1 809 780 7255<br />
Fax +1 809 683 5835<br />
Email cvalenzuela@litesyt.com<br />
Carlos Valenzuela<br />
ECUADOR (GMT –5hrs)<br />
QUITO<br />
Adico Cia Ltda<br />
P.O. Box 17-01-3271<br />
Quito<br />
Street address:<br />
Av. Colon N. E4-105 y 9 de Octubre<br />
Edf. Solamar Of. 501, piso quinto<br />
Tel +593 (0)2 222 7533 or 250 4665<br />
Fax +593 (0)2 252 8096<br />
Email adico@interactive.net.ec<br />
Web www.adico.com.ec<br />
Julio César Maldonado<br />
“People do business with people they know, like and trust”
EGYPT (GMT +2hrs)<br />
CAIRO<br />
IFAB<br />
7/1 alnasr and elasilky intersection st<br />
Maadi<br />
Cairo<br />
Tel +202 2516 2796/93<br />
Fax +202 2516 3260<br />
Email feedback@consultativegroup.com<br />
Web www.casegypt.com<br />
Mr Ahmed Mamdouh<br />
Mr Sami Yassa<br />
Mr Safwat Nour Eldin<br />
Mr Aiman Safi Eldin<br />
Mr Mohamed Mamdouh<br />
EL SALVADOR (GMT –6hrs)<br />
SAN SALVADOR<br />
Rivas Núñez y Asociados, S.A. de C.V.<br />
Ciudad Satélite, pasaje Neptuno, No 12-F<br />
San Salvador<br />
Tel/Fax +503 2284 4791<br />
+503 2284 7731<br />
Email rivasnunez.asociados@yahoo.com<br />
hector_arivas@yahoo.com<br />
Web www.kreston-elsalvador.com<br />
Héctor Alfredo Rivas Núñez<br />
ESTONIA (GMT +2hrs)<br />
TALLINN<br />
Konsult.ee OÜ<br />
Tulika 19, 10613 Tallinn<br />
Estonia<br />
Tel +372 6505045<br />
Fax +372 6505047<br />
Mob +372 5107578<br />
Email konsult@konsult.ee<br />
Web www.konsult.ee<br />
Taavo Savik<br />
“People do business with people they know, like and trust”
FINLAND (GMT +2hrs)<br />
SÄÄKSMÄKI, VALKEAKOSKI<br />
PK-Tilintarkastajat Oy<br />
Kruutilantie 15<br />
37700 SÄÄKSMÄKI<br />
Tel +358 3 585 0719<br />
Fax +358 3 585 0829<br />
Mob Kari Pöyhönen +358 400 540027<br />
Email kari.poyhonen@pk-tilintarkastajat.fi<br />
Mob Matti Tiura +358 400 481554<br />
Email matti.tiura@pk-tilintarkastajat.fi<br />
Web www.pk-tilintarkastajat.fi<br />
Kari Pöyhönen<br />
Matti Tiura<br />
FRANCE (GMT +1hr)<br />
For assistance with Exco offices please contact Franck Parker of Exco on:<br />
Exco Central Office<br />
42, avenue de la Grande Armée<br />
75017 Paris<br />
Tel +33 (0)1 58 05 22 90<br />
Fax +33 (0)1 58 05 22 91<br />
Email franck.parker@exco.fr<br />
Web www.exco.fr<br />
Franck Parker<br />
Other foreign Exco member firms: Benin, Burkina Faso, Cameroon, Chad, Ivory Coast, Gabon,<br />
Mali, Morocco, Mauritania, New Caledonia, Niger, Poland and Togo.<br />
BESANCON<br />
Exco Sécafi<br />
2, rue Jules Emile Zingg – BP 9<br />
25409 Exincourt Cedex<br />
Tel +33 (0)3 81 71 72 00<br />
Fax +33 (0)3 81 71 72 01<br />
Email serge.clercl@exco.fr<br />
Web www.exco-secafi.fr<br />
Serge Clerc<br />
Additional offices: Belfort, Etupes, Exincourt, Héricourt, Montbéliard, Pont de Roide and<br />
Valentigney.<br />
“People do business with people they know, like and trust”
BEZIERS<br />
Exco A²A Languedoc<br />
Domaine de l’Iranguet<br />
Avenue Auguste Albertini – CS 626<br />
34535 Béziers Cedex<br />
Tel +33 (0)4 67 35 86 86<br />
Fax +33 (0)4 67 30 60 38<br />
Email christian.dubosc@exco.fr<br />
Web www.excosudouest.com<br />
Christian Dubosc<br />
Additional offices: Juvignac, Lézignan, Lodève, Lunel, Pézenas and Saint Pons de Thommières.<br />
BORDEAUX<br />
Exco ECAF<br />
174, avenue du Truc<br />
33700 Mérignac<br />
Tel +33 (0)5 56 12 41 41<br />
Fax +33 (0)5 56 47 30 36<br />
Email pierre.goguet@exco.fr<br />
Web www.excosudouest.com<br />
Pierre Goguet<br />
A2A Franco Peltriaux - Réseau Exco<br />
94, avenue de l’Hippodrome<br />
33320 Eysines<br />
Tel +33 (0)5 56 16 78 00<br />
Fax +33 (0)5 56 16 78 01<br />
Email peltriaux.eric@wanadoo.fr<br />
Web www.exco.fr<br />
Eric Peltriaux<br />
BREST<br />
Exco Bretagne<br />
18, rue Jean Jaurès – CS 51917<br />
29219 Brest Cedex 2<br />
Tel +33 (0)2 98 31 98 31<br />
Fax +33 (0)2 98 31 98 30<br />
Email exco-bretagne@exco.fr<br />
Web www.exco-bretagne.fr<br />
Patrick Monéger<br />
Additional offices: Rennes-Pacé<br />
“People do business with people they know, like and trust”
CLERMONT – FERRAND<br />
Exco Clermont-Ferrand<br />
14, avenue Max Dormoy<br />
63057 Clermont-Ferrand Cedex 1<br />
Tel +33 (0)4 73 29 42 50<br />
Fax +33 (0)4 73 93 58 64<br />
Email excoclermont@exco.fr<br />
Web www.exco-clermont-fd.fr<br />
Jean-Claude Pouyet<br />
Additional offices: Vichy<br />
DIJON<br />
Exco Socodec<br />
51, avenue Françoise Giroud – Parc Valmy<br />
BP 16601<br />
21066 Dijon Cedex<br />
Tel +33 (0)3 80 60 99 99<br />
Fax +33 (0)3 80 60 99 98<br />
Email pierre.vieillard@exco.fr<br />
Web www.excosocodec.fr<br />
Pierre Vieillard<br />
Additional offices: Chalon-sur-Saône, Semur en Auxois and Paris.<br />
DOUAI<br />
Exco Douai<br />
28, boulevard Pasteur<br />
59500 Douai<br />
Tel +33 (0)3 27 88 89 07<br />
Fax +33 (0)3 27 98 72 79<br />
Email herve.devillers@exco.fr<br />
Web www.excodouai.com<br />
Hervé Devillers<br />
Additional offices: Lens<br />
“People do business with people they know, like and trust”
EPINAL<br />
Exco GEC<br />
Zone de la Gosse<br />
36, rue Louis Meyer – BP 78<br />
88192 Golbey<br />
Tel +33 (0)3 29 81 43 00<br />
Fax +33 (0)3 29 81 43 01<br />
Email pfeger@exco.fr<br />
Web www.excogec.fr<br />
Patrick Feger<br />
Additional offices: Exco Cap Expert in Paris and Metz-Thionville.<br />
GRENOBLE<br />
Cabinet Pierre MIELCAREK<br />
50 Chemin de l’Etoile – Inovallée<br />
38330 Montbonnot Saint Martin<br />
Tel +33 4 76 41 31 48<br />
Fax +33 4 76 41 03 32<br />
Email pierre.mielcarek@mielcarek.com<br />
Web www.mielcarek.com<br />
Pierre Mielcarek<br />
Additional offices: Lyon<br />
LA RÉUNION (GMT +4hrs)<br />
Exco Réunion Cogéfi<br />
24, rue Jean Cocteau<br />
100 Résidence Anaxagore<br />
97490 Sainte-Clotilde – LA RÉUNION<br />
Tel +262 (0)2 62 20 29 79<br />
Fax +262 (0)2 62 21 11 06<br />
Email contact@excoreunion.fr<br />
Web www.excoreunion.fr<br />
Gérard Nouveau<br />
“People do business with people they know, like and trust”
LA ROCHELLE<br />
Exco A²A<br />
23, rue Pascal<br />
BP 69<br />
17443 Aytré<br />
Tel +33 (0)5 46 42 42 85<br />
Fax +33 (0)5 46 43 45 24<br />
Email dominique.rugel@exco.fr<br />
Web www.excoa2a.com<br />
Dominique Rugel<br />
Additional offices: Angoulême, Barbezieux, Rochefort, Royan, Krakow (Poland), Radom (Poland)<br />
and Warsaw (Poland).<br />
LYON<br />
Exco AESE Lyon<br />
7 B, allée Claude Debussy<br />
69134 Ecully Cedex<br />
Tel +33 (0)4 72 86 15 15<br />
Fax +33 (0)4 72 86 15 16<br />
Email mcorbi@exco.fr<br />
Web www.exco.fr<br />
Marc Corbi<br />
MARSEILLE<br />
E-COMPTA<br />
Le Noilly Paradis<br />
146 Rue Paradis<br />
13006 Marseille<br />
Tel +33 (0)4 91 13 94 01<br />
Fax +33 (0)4 91 13 94 09<br />
Mob +33 (0)6 82 80 74 53<br />
Email bruno.padovani@expert-padovani.com<br />
Web www.expert-padovani.com<br />
Bruno Padovani<br />
“People do business with people they know, like and trust”
Exco Omniconseils<br />
30, chemin de Saint Henri – BP 116<br />
13321 Marseille Cedex 16<br />
Tel +33 (0)4 91 39 97 00<br />
Fax +33 (0)4 91 56 50 48<br />
Email bgeeraert@exco.fr<br />
Web www.excoomniconseils.fr<br />
Bruno Geeraert<br />
MONTPELLIER<br />
Exco A²A Languedoc<br />
PIT de la Pompignane<br />
Rue de la Vieille Poste<br />
34055 Montpellier Cedex 01<br />
Tel +33 (0)4 99 52 42 00<br />
Fax +33 (0)4 99 52 42 20<br />
Email christian.dubosc@exco.fr<br />
Web www.excosudouest.com<br />
Christian Dubosc<br />
NANCY<br />
Exco LorAudit<br />
9, square de Liège – BP 29<br />
54500 Vandoeuvre-Nancy Cedex<br />
Tel +33 (0)3 83 56 05 66<br />
Fax +33 (0)3 83 56 68 11<br />
Email contact@excolorraine.com<br />
Web www.excoloraudit.fr<br />
Dominique Thomassin<br />
NANTES<br />
Exco Avec<br />
29, boulevard Einstein<br />
CS92351<br />
44323 Nantes Cedex 3<br />
Tel +33 (0)2 40 40 35 35<br />
Fax +33 (0)2 51 83 95 73<br />
Email philippe.lhommeau@exco.fr<br />
Web www.exco.fr<br />
Philippe Lhommeau<br />
“People do business with people they know, like and trust”
NICE<br />
Exco Côte d’Azur<br />
2-4, rue Jules Belleudy, « Le Petra »<br />
BP 73155<br />
06203 Nice Cedex 3<br />
Tel +33 (0)4 93 53 87 87<br />
Fax +33 (0)4 93 72 56 67<br />
Email exconice@exco.fr<br />
Web www.excocotedazur.fr<br />
Daniel Sempiana<br />
Additional offices: Sophia Antipolis<br />
PARIS<br />
Exco Cap Expert<br />
17 rue du Sergent Bauchat<br />
75012 Paris<br />
Tel +33 (0)1 43 43 33 23<br />
Fax +33 (0)1 43 43 03 66<br />
Email jean-luc.besson@exco.fr<br />
Web www.excocapexpert.fr<br />
Jean-Luc Besson<br />
Additional offices: Exco GEC in Epinal (88000)<br />
Exco S&W Associés<br />
8, avenue du Président Wilson<br />
75116 Paris<br />
Tel +33 (0)1 56 62 12 00<br />
Fax +33 (0)1 56 62 12 10<br />
Email vincent.young@exco.fr<br />
Web www.exco-swassocies.fr<br />
Vincent Young<br />
“People do business with people they know, like and trust”
Groupe Fiduciaire Kreston<br />
2 rue Meissonier<br />
75017 Paris<br />
Tel +33 (0)1 46 22 55 20<br />
Fax +33 (0)1 46 22 41 48<br />
Email kreston-paris@kreston.fr<br />
frederique.baillet@kreston.fr<br />
patrick.fournier@kreston.fr<br />
Web www.kreston.fr<br />
Mme. Frédérique Baillet<br />
Frank Priest CPA<br />
Patrick Fournier<br />
Additional offices: Mantes La Jolie, Sens and Enghien les BAINS.<br />
Groupe Conseil Union<br />
17 bis, rue Joseph de Maistre<br />
75876 Paris cedex 18<br />
Tel +33 (0)1 53 09 20 20<br />
Fax +33 (0)1 53 09 20 29<br />
Email jmf@groupe-conseil-union.fr<br />
Web www.groupe-conseil-union.fr<br />
Jean-Marc Fleury<br />
Additional offices: Clichy, Villeneuve St George and<br />
La Celle St Cloud.<br />
ROANNE<br />
Exco Fidogest<br />
4, place du Champ de Foire – BP 193<br />
42313 Roanne Cedex<br />
Tel +33 (0)4 77 44 83 70<br />
Fax +33 (0)4 77 44 83 79<br />
Email excoroanne@exco.fr<br />
Web www.excofidogest.com<br />
Daniel Perez<br />
Additional offices: Beaujeu, Charolles, Chauffailles, Digoin and La Clayette.<br />
“People do business with people they know, like and trust”
SAINT ETIENNE<br />
Exco Loire<br />
Z.I. Molina / La Chazotte Sud<br />
108, rue de l’Avenir – BP 178<br />
42004 Saint-Etienne Cedex 1<br />
Tel +33 (0)4 77 47 64 35<br />
Fax +33 (0)4 77 47 64 50<br />
Email exco-loire@exco.fr<br />
Web www.exco-loire.fr<br />
Brigitte Dubois<br />
Additional offices: Unieux, L’Horme and Feurs.<br />
STRASBOURG<br />
Exco Strasbourg<br />
Espace Européen de l'Entreprise<br />
8, rue de Lahaye<br />
BP 50041 Schiltigheim<br />
67014 Strasbourg Cedex<br />
Tel +33 (0)3 90 23 50 00<br />
Fax +33 (0)3 90 23 50 23<br />
Email patrick.distel@exco.fr<br />
Web www.exco.fr<br />
Patrick Distel<br />
TOULOUSE<br />
Exco Fiduciaire du Sud-Ouest<br />
2, rue des Feuillants<br />
31076 Toulouse Cedex<br />
Tel +33 (0)5 61 77 08 77<br />
Fax +33 (0)5 61 59 49 44<br />
Email christian.dubosc@exco.fr<br />
Web www.excosudouest.com<br />
Christian Dubosc<br />
Additional offices: Aire sur l’Adour, Albi, Auch, Bayonne, Biarritz, Bidart, Blagnac, Brive,<br />
Capbreton, Carcassonne, Dax, Eauze, Elne, Fleurance, Gaillac, Hagetmau, Hasparren,<br />
Hendaye, Lannemezan, Lavaur, Maubourguet, Mimizan, Mirande, Mont de Marsan, Pau,<br />
Perpignan, Peyrehorade, Saint Estève, Saint Jean Pied de Port, Saint Palais, Soustons, Tarbes<br />
and Vic en Bigorre.<br />
“People do business with people they know, like and trust”
Exco A²A Toulouse<br />
110, avenue de Lespinet<br />
31400 Toulouse<br />
Tel +33 (0)5 61 52 64 09<br />
Fax +33 (0)5 61 32 12 41<br />
Email pdagrain@exco.fr<br />
Web www.excowebprocess.fr<br />
Pierre d’Agrain<br />
Additional offices: Revel<br />
GABON (GMT +1hr)<br />
LIBREVILLE<br />
Groupe Helios Afrique – Exco (see France)<br />
ECA<br />
Immeuble BICP<br />
BP 9976 Libreville<br />
Tel +241 73 41 33<br />
Fax : +241 73 41 67<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Jean Tientcheu<br />
GERMANY (GMT +1hr)<br />
BADEN-BADEN<br />
Bansbach Schübel Brösztl & Partner GmbH<br />
Pariser Ring 1<br />
76532 Baden-Baden<br />
Tel +49 (0)7221 3503 12<br />
Fax +49 (0)7221 3503 10<br />
Email Kreston@bsb-partner.de<br />
Web www.bsb-partner.de<br />
Reinhold Hiss<br />
“People do business with people they know, like and trust”
BALINGEN<br />
RWS Treuhand GmbH & Co. KG<br />
Balinger Strasse 36<br />
72336 Balingen<br />
Tel +49 7433 982 110<br />
Fax +49 7433 982 2110<br />
Email kreston@bsb-partner.de<br />
Reinhold W Schlegel<br />
BERLIN<br />
BPG Beratungs-und Prüfungsgesellschaft mbH<br />
Wirtschaftsprüfungsgesellschaft<br />
Steuerberatungsgesellschaft<br />
Hardenbergstr.19<br />
10623 Berlin<br />
Tel +49 (0)30-32 78 06-0<br />
Fax +49 (0)30-32 78 06-24<br />
Email braun@bpg.de<br />
Web www.bpg.de<br />
Dr. Uwe Braun<br />
BIELEFELD<br />
WMS-Treuhand Dr. Westerfelhaus und Partner GmbH<br />
Postfach 10 31 66<br />
33531 Bielefeld<br />
Tel +49 (0)521 96469-0<br />
Fax +49 (0)521 96469-50<br />
Email info@wp-westerfelhaus.de<br />
Web www.wp-westerfelhaus.de<br />
Prof. Dr. Herwarth Westerfelhaus<br />
Gerd-Henning Sandleben<br />
Gerd Sundermann<br />
Andreas Koch<br />
Bernd Jelen<br />
Michael Rogalski<br />
“People do business with people they know, like and trust”
DÜSSELDORF<br />
BPG Beratungs-und Prüfungsgesellschaft mbH<br />
Wirtschaftsprüfungsgesellschaft<br />
Steuerberatungsgesellschaft<br />
Graf-Adolf-Platz 12<br />
40213 Düsseldorf<br />
Tel +49 (0)211-1 72 98-0<br />
Fax +49 (0)211-1 72 98-29<br />
Email froesch@bpg.de<br />
www.bpg.de<br />
Egbert Bicher<br />
Horst Hartung<br />
Thomas Froesch<br />
FRANKFURT<br />
Prof. Dr. K. Schwantag Dr. P. Kraushaar GmbH<br />
Wirtschaftsprüfungsgesellschaft<br />
Steuerberatungsgesellschaft<br />
Zeilweg 42<br />
60439 Frankfurt<br />
Tel +49 (0) 69-97 12 31-0<br />
Fax +49 (0) 69-97 12 31-70<br />
Email l.boelsen@sk-wpg.de<br />
Web www.bpg.de<br />
www.sk-wpg.de<br />
Lothar Boelsen<br />
FREIBURG<br />
Bansbach Schübel Brösztl & Partner GmbH<br />
Postfach 0474<br />
79004 Freiburg<br />
Street address:<br />
Heinrich-von-Stephan-Strasse 25<br />
79100 Freiburg im Breisgau<br />
Tel +49 (0)761 15180 10<br />
Fax +49 (0)761 15180 80<br />
Email Kreston@bsb-partner.de<br />
Web www.bsb-partner.de<br />
Hanns-Georg Schell<br />
“People do business with people they know, like and trust”
HAMBURG<br />
Johannsen · Basedow + Partner Unternehmensberatung GmbH<br />
Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft<br />
Gaensemarkt 50<br />
20354 Hamburg<br />
Tel +49 (0)40 35 76 32-0<br />
Fax +49 (0)40 35 76 32-32<br />
Email info@jobapa.de<br />
Web www.jobapa.de<br />
Peter Basedow<br />
JENA<br />
Bansbach Schübel Brösztl & Partner GmbH<br />
Leutragraben 2 - 4<br />
07743 Jena<br />
Tel +49 (0)3641 8863 11<br />
Fax +49 (0)3641 8863 20<br />
Email Kreston@bsb-partner.de<br />
Web www.bsb-partner.de<br />
Michael Alfred Schnase<br />
KREFELD<br />
BPG Beratungs-und Prüfungsgesellschaft mbH<br />
Wirtschaftsprüfungsgesellschaft<br />
Steuerberatungsgesellschaft<br />
Sollbrüggenstraße 52<br />
47800 Krefeld<br />
Tel +49 (0)2151-508-400<br />
Fax +49 (0)2151-508-401<br />
Email dr.p.kraushaar@bpg.de<br />
wenzel@bpg.de<br />
fangmann@bpg.de<br />
Web www.bpg.de<br />
Dr Peter Kraushaar<br />
Dirk Bottermann<br />
Klaus Wenzel<br />
Reinhard Zschoche<br />
Ludger Fangmann<br />
Additional offices: Cologne, Dresden, Leipzig, Munich, Stuttgart, Warsaw & Wroclaw, Poland and<br />
Riga, Latvia.<br />
“People do business with people they know, like and trust”
MUNICH<br />
Dr Kleeberg and Partner GmbH<br />
Augustenstrasse 10<br />
80333 Munich 2<br />
Tel +49 (0)89 55 983 0<br />
Fax +49 (0)89 55 98 32 80<br />
Email karl.petersen@kleeberg.de<br />
Web www.kleeberg.de<br />
Karl Petersen<br />
Christian Heine<br />
STUTTGART<br />
Bansbach Schübel Brösztl & Partner GmbH<br />
Postfach 10 04 43<br />
70003 Stuttgart<br />
Street address:<br />
Gänsheidestraße 68-74<br />
70184 Stuttgart<br />
Tel +49 (0)711 1646 705<br />
Fax +49 (0)711 1646 882<br />
Email Kreston@bsb-partner.de<br />
Web www.bsb-partner.de<br />
Dr Gabriel Brösztl<br />
Dagmar Brösztl-Reinsch<br />
Additional offices: Dresden and Leipzig in the eastern part of Germany.<br />
GHANA (GMT)<br />
ACCRA<br />
Millah & Associates<br />
Trust Towers, 6th Floor<br />
P.O. Box CT1423<br />
Cantonments, Accra<br />
Tel +233 (0)21 235397<br />
Fax +233 (0)21 235398<br />
Email mskygroup@yahoo.com<br />
Abu Millah<br />
“People do business with people they know, like and trust”
GREECE (GMT +2hrs)<br />
ATHENS<br />
Totalserve Management Ltd<br />
Kolonaki Square<br />
15 Filikis Eterias Street<br />
106 73 Athens<br />
Tel +30 2107258534<br />
Fax +30 2107258535<br />
Email athens@totalserve.eu<br />
Web www.totalserve.eu<br />
Peter G Economides<br />
Eleni Antonopoulou<br />
Additional offices: Athens, Bucharest, Johannesburg, London, Moscow, Thessaloniki, Tortola,<br />
Warsaw, Cape Town and Luxembourg.<br />
GUADELOUPE (GMT –4hrs)<br />
BAIE MAHAULT<br />
Exco Antilles Guyane<br />
Immeuble Le Quadrat<br />
Boulevard Houelbourg<br />
97122 Baie Mahault – GUADELOUPE<br />
Tel +33 (0)5 90 26 68 92<br />
Fax +33 (0)5 90 26 81 63<br />
Email florence.depompignan@exco.fr<br />
Web www.exco-antilles-guyane.fr<br />
Florence de Pompignan<br />
Additional offices: La Martinique (Fort-de-France)<br />
GUATEMALA (GMT –6hrs)<br />
GUATEMALA CITY<br />
Velasco, Sarat & Asociados, S.C.<br />
4 th Street 7-53 Zone 9<br />
Office 602<br />
Building Torre Azul<br />
Guatemala City<br />
Tel +502 2382 1919<br />
Fax +502 2382 1920<br />
Email mvelasco@velascosarat.com<br />
mvelasco@kreston-guatemala.com<br />
“People do business with people they know, like and trust”
Web www.velascosarat.com<br />
www.kreston-guatemala.com<br />
Mario Leonel Velasco<br />
HONDURAS (GMT –6hrs)<br />
TEGUCIGALPA<br />
Aguirre, Núñez & Asociados<br />
Residencial El Trapiche Bloque I Lote #8<br />
Tegucigalpa<br />
Tel +504 235 25 51<br />
+504 235 24 49<br />
Fax +504 235 26 06<br />
Email eaguirre@kreston-honduras.com<br />
Web www.kreston-honduras.com<br />
Emilio Aguirre (Managing Partner)<br />
Marta Luz Nuñez (Financial Services Partner)<br />
HONG KONG (GMT +8hrs)<br />
Kreston CAC CPA Limited<br />
(formerly Chan and Chan)<br />
27 th Floor Bank of East Asia Harbour View Centre<br />
56 Gloucester Road<br />
Wanchai Hong Kong<br />
Tel +852 2526 1311<br />
Fax +852 2526 6136<br />
Email ec@chanandchan.com<br />
Web www.chanandchan.com<br />
Edmond Chan<br />
K C Chan<br />
Acceptor Corporate Services Limited<br />
12th Floor<br />
Ruttonjee House<br />
11 Duddell Street<br />
Central Hong Kong<br />
Tel +852 2521 3661<br />
Fax +852 2845 9198<br />
Email info@acceptor.com<br />
Brian McKinstry (brian.mckinstry@acceptor.com)<br />
“People do business with people they know, like and trust”
HUNGARY (GMT +1hr)<br />
BUDAPEST<br />
Budapest Consultans Kft<br />
H-1036 Budapest<br />
Galagonya Street 5/3 Floor<br />
Tel +36 (0)1 436 0500<br />
Fax +36 (0)1 436 0501<br />
Email buco@buco.hu<br />
Web www.buco.hu<br />
Dr Vilmos Wessely<br />
INDIA (GMT +5.5hrs)<br />
BANGALORE<br />
M/s P. Murali & Co.,<br />
Chartered Accountants<br />
361, 1st Floor<br />
13th Main, RMV Extension<br />
Bangalore – 560 080<br />
Tel +91 (0)80 2361 3743<br />
Fax +91 (0)80 2361 6209<br />
Email pmuralico@eth.net<br />
blrpmurali@gmail.com<br />
Web www.pmurali.com<br />
Mr U Lakshmoji Rao<br />
BARODA<br />
M/s O. P. Rathi & Co.<br />
102 – 103 Shivani Building<br />
Bh. Bank of India, Ellora Park<br />
Subhanpura<br />
Vadodara – 390 023<br />
Gujarat<br />
Tel +91 265 238 7747/ 238 7757<br />
Fax +91 265 238 7747<br />
Email vineet.rathi@oprathi.in<br />
Mr O.P. Rathi (Mob +91 98240 40551)<br />
Vineet Rathi (Mob +91 98240 45166)<br />
Additional offices: Ahmedabad<br />
“People do business with people they know, like and trust”
CHENNAI<br />
Carvalho Associates<br />
2B, Park Centre<br />
25, Venkatanarayana Road<br />
T.Nagar<br />
Chennai 600 017<br />
Tel +91 44 4212 6808<br />
Fax +91 44 4260 4808<br />
Email angelo@carvalho-associates.com<br />
Web www.carvalho-associates.com<br />
Angelo Carvalho<br />
COCHIN<br />
Rangamani & Co<br />
4B, Oxford Business Centre<br />
Sreekandath Road<br />
Cochin 682016<br />
Kerala<br />
Tel +91 484 2383133<br />
Fax +91 484 4028400<br />
Email ganesh@rangamani.in<br />
Web www.rangamani.in<br />
Ganesh Ram Swamy<br />
Additional offices: Alleppey, Kottayam & Quilon.<br />
HYDERABAD<br />
M/s P. Murali & Co.,<br />
Chartered Accountants<br />
6-3-655/2/3, Somajiguda<br />
Hyderabad – 500 082<br />
Tel +91 (0)40 2332 6666 / 2332 2119<br />
Fax +91 (0)40 2339 2474<br />
Mob +91 98480-45945<br />
Email info@pmurali.com<br />
pmurali.co@gmail.com<br />
Web www.pmurali.com<br />
Mr P Murali Mohana Rao<br />
“People do business with people they know, like and trust”
MUMBAI<br />
Rahul Gautam Divan & Associates<br />
134 Mittal Tower “C”<br />
Nariman Point<br />
Mumbai 400 021<br />
Tel +91 (0)22 6632 4991<br />
Fax +91 (0)22 22875374<br />
Email rahul@rgd.firm.in<br />
rdivan@vsnl.com<br />
Rahul Divan<br />
Gautam R. Divan<br />
NEW DELHI<br />
V.K. Verma & Co.,<br />
Chartered Accountants<br />
C-37 Connaught Place<br />
New Delhi - 110 001<br />
Tel +91 (0)11-23415778/ 23416858/ 23411014<br />
Fax +91 (0)11-2341-7925<br />
Mob +91 98111 93906 (Mr VK Verma)<br />
Mob +91 98110 69692 (Mr Pradeep Verma)<br />
Email vkverma@vkvermaco.com<br />
Web www.vkvermaco.com<br />
Mr V.K. Verma<br />
Pradeep Verma, Tax Consultancy & Accounts Outsourcing<br />
INDONESIA (GMT +7hrs)<br />
JAKARTA<br />
Eddy Prakarsa Permana & Siddharta<br />
Ariobimo Sentral 3rd Floor<br />
Jl. HR Rasuna Said Blok X-2 Kav.5<br />
Jakarta Selatan 12950<br />
Tel +62 21 5290 0918<br />
Fax +62 21 5290 0917<br />
Email kap-epps@cbn.net.id<br />
info@epps.cp.id<br />
Web www.epps.co.id<br />
Eddy Pianto Simon<br />
Tan Siddharta<br />
“People do business with people they know, like and trust”
IRELAND (GMT)<br />
ATHLONE<br />
Russell Brennan Keane<br />
Chartered Accountants<br />
RBK House<br />
Irishtown<br />
Athlone<br />
Co Westmeath<br />
Tel +353 90 64 80600<br />
Fax +353 90 64 74950<br />
Email lrattigan@rbk.ie<br />
cogrady@rbk.ie<br />
jmasterson@rbk.ie<br />
Web www.rbk.ie<br />
Liam Rattigan<br />
Colm O’Grady<br />
Jackie Masterson<br />
DUBLIN<br />
Boylan & Dodd<br />
41 Percy Place<br />
Dublin 4<br />
Tel +353 (0)1 6607166<br />
Fax +353 (0)1 6607193<br />
Email boydodd@eircom.net<br />
Web www.boylandodd.com<br />
Christopher J. Dodd<br />
Donal P. Boylan<br />
Russell Brennan Keane<br />
Chartered Accountants<br />
96 Lower Baggot Street<br />
Dublin 2<br />
Tel +353 1 644 0100<br />
Fax +353 1 644 0190<br />
Email jmasterson@rbk.ie<br />
cwoods@rbk.ie<br />
Web www.rbk.ie<br />
Jackie Masterson<br />
Conor Woods<br />
Additional offices: Roscommon<br />
“People do business with people they know, like and trust”
ISLE OF MAN (GMT)<br />
DOUGLAS<br />
BW Group<br />
Millenium House<br />
Victoria Road<br />
Douglas<br />
IM2 4RW<br />
Tel +44 (0)1624 677100<br />
Fax +44 (0)1624 627787<br />
Email stewart.davies@bwgroupltd.com<br />
Web www.bwgroupltd.com<br />
Stewart Davies, Group Managing Director<br />
ISRAEL (GMT +2hrs)<br />
TEL AVIV<br />
Joseph Lipsky & Co CPA<br />
30 Kalisher St<br />
Tel Aviv 65257<br />
Tel +972 (0)3 5161779<br />
Fax +972 (0)3 5160634<br />
Mob +972 54 4235650 (Joseph Lipsky)<br />
Mob +972 54 4413649 (Efrat Ben Horin)<br />
Email joseph@jl-cpa.co.il<br />
efrat@jl-cpa.co.il<br />
Web www.jl-cpa.co.il<br />
Joseph Lipsky<br />
ITALY (GMT +1hr)<br />
FLORENCE<br />
Bompani Audit srl<br />
Piazza M D’Azeglio 39<br />
50121 Florence<br />
Tel +39 055 2477 851<br />
Fax +39 055 214933<br />
Email firenze@bompaniaudit.com<br />
Web www.bompaniaudit.com<br />
Bruno Dei<br />
Piero Lazzarini<br />
Lucia Caciagli<br />
“People do business with people they know, like and trust”
LIVORNO<br />
Dott. R. Diddi<br />
Scali D’Azeglio 20<br />
57123 Livorno<br />
Tel +39 0586 88 21 22<br />
Fax +39 0586 88 25 42<br />
Email rodiddi@tin.it<br />
Roberto Diddi<br />
MASSA - CARRARA<br />
Moores Rowland Associati srl<br />
Piazza Stazione<br />
54100 Massa Carrara<br />
Tel +39 0585 793846<br />
Fax +39 0585 258780<br />
Email massa@mri-mrassociati.com<br />
Web www.mri-mrassociati.com<br />
Luca Melani<br />
MILAN<br />
Bompani Audit srl<br />
Via A Saffi 25<br />
20123 Milan<br />
Tel +39 02 4986 350<br />
Fax +39 02 4818 143<br />
Email milano@bompaniaudit.com<br />
Web www.bompaniaudit.com<br />
Mario Fantechi<br />
Enrico Minetti<br />
Andrea Fantechi<br />
Moores Rowland Associati srl<br />
Via A Saffi 25<br />
20123 Milan<br />
Tel +39 02 4801 2534<br />
Fax +39 02 4818143<br />
Email milano@mri-mrassociati.com<br />
Web www.mri-mrassociati.com<br />
Sabino Dente<br />
Luca Bianchin<br />
Paola D’Amelio<br />
“People do business with people they know, like and trust”
Moores Rowland Consulenti di Direzione srl<br />
Via A Saffi 25<br />
20123 Milan<br />
Tel +39 02 4986 357<br />
Fax +39 02 4818143<br />
Email milano@mri-mrconsulenti.com<br />
Dino Dellù<br />
Studio Rigobon Bitetti De Luca<br />
Via Vitali, 1<br />
20121 Milan<br />
Tel +39 02 76 00 23 88<br />
Fax +39 02 78 36 57<br />
Email info@studiorbd.pro<br />
rigobon@tin.it<br />
Web www.studiorbd.pro<br />
Marco Rigobon<br />
Alessandra Bitetti<br />
Alessandro De Luca<br />
Susan Sopianac<br />
Giovanni Todaro<br />
Marzia Ciravegna<br />
Vasapolli & Associati<br />
Foro Buonaparte 76<br />
20121 Milan<br />
Tel +39 02 58307740<br />
Fax +39 02 58302986<br />
Email a.vasapolli@vasapolli.it<br />
Web www.vasapolli.it<br />
Andrea Vasapolli<br />
MANTOVA<br />
<strong>Global</strong> Advisor Srl<br />
Via Parigi 38<br />
46047 Porto Mantovano<br />
Tel +39 0376 44311<br />
Fax +39 0376 398 025<br />
Email info@globaladvisorsrl.com<br />
Web www.globaladvisorsrl.com<br />
Dott Claudio Bini<br />
Sergio Pajola<br />
Rosalia Zito<br />
“People do business with people they know, like and trust”
Additional offices: Brescia (Tel. +39 (0)30 3367378)<br />
ROME<br />
Bompani Audit srl<br />
Piazza Albania 10<br />
00153 Rome<br />
Tel +39 06 57284302<br />
Fax +39 06 57250015<br />
Email roma@bompaniaudit.com<br />
Web www.bompaniaudit.com<br />
Remo Simonetti<br />
Giulio Marchetti<br />
TURIN<br />
Bompani Audit srl<br />
Corso Vittorio Emanuele II, 12<br />
10123 Turin<br />
Tel+ +39 011 19703917<br />
Fax +39 011 19703921<br />
Email torino@mri-bompaniaudit.com<br />
Web www.bompaniaudit.com<br />
Enrico Minetti<br />
Moores Rowland Consulenti di Direzione srl<br />
Corso Vittorio Emanuele II, 12<br />
10123 Turin<br />
Tel +39 011 5538929<br />
Fax +39 011 5538936<br />
Email torino@mri-mrconsulenti.com<br />
Luciano Basso<br />
Vasapolli & Associati<br />
Piazza Carlo Emanuele II, 13<br />
10123 Turin<br />
Tel +39 011 561 1319<br />
Fax +39 011 540 586<br />
Email g.vasapolli@vasapolli.it<br />
Web www.vasapolli.it<br />
Guido Vasapolli<br />
“People do business with people they know, like and trust”
VIAREGGIO<br />
Bompani Audit srl<br />
Piazza L Viani 11/A<br />
55049 Viareggio (LU)<br />
Tel. +39 0584 393005<br />
Fax +39 0584 386575<br />
Email viareggio@bompaniaudit.com<br />
Web www.bompaniaudit.com<br />
Simone Sartini<br />
Moores Rowland Associati srl<br />
Piazza L Viani 11/A<br />
55049 Viareggio (LU)<br />
Tel. +39 0584 389754<br />
Fax +39 0584 386575<br />
Email viareggio@mri-mrassociati.com<br />
Web www.mri-mrassociati.com<br />
Riccardo Cima<br />
Nunzio Stroscio<br />
Ezio Vannucci<br />
IVORY COAST (GMT)<br />
ABIDJAN<br />
Groupe Helios Afrique – Exco (see France)<br />
Afrique Audit Consulting<br />
16-17, Rue des Jardins<br />
Cocody II Plateaux<br />
01 BP 137 Abidjan 01<br />
Tel +225 22 41 12 88<br />
Fax : +225 22 41 12 86<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Ignace Clomegah<br />
“People do business with people they know, like and trust”
JAPAN (GMT +9hrs)<br />
TOKYO<br />
Hongo Tsuji Tax and Consulting<br />
1-25-1 Shinjuku Center Building<br />
31F, Nishi-Shinjuku, Shinjuku-Ku<br />
Tokyo 163 0631<br />
Tel +81 3 5323 3301<br />
Fax +81 3 5323 3302<br />
Email hongo@ht-tax.or.jp<br />
Web www.ht-tax.or.jp<br />
Mr Yoshihiro Hongo<br />
Additional offices: Tokyo, Sendai, Morioka, Nagoya, Shonan,<br />
Kinki, Osakachuo and Los Angeles, USA.<br />
Okamoto & Company<br />
Hirakawacho Daiichi Seimei Building<br />
1-2-10 Hirakawacho, Chiyoda-ku<br />
Tokyo 102-0093<br />
Tel +81 3 5276 0905<br />
Fax +81 3 5276 0950<br />
Email okamoto@okamoto-co.co.jp<br />
Web www.okamoto-co.co.jp<br />
Richard Okamoto<br />
JORDAN (GMT +2hrs)<br />
AMMAN<br />
International Professional Bureau<br />
Swiefiah, Wakalat Street, Al-Baraka Commercial Complex<br />
P.O. Box 3035<br />
Amman 11821, Jordan<br />
Tel +962 (0)6 582 3441<br />
Fax +962 (0)6 582 3442<br />
Mob +962 (0)79 5584 594<br />
Email ipb@nets.com.jo<br />
Waleed Hamdan<br />
“People do business with people they know, like and trust”
KAZAKHSTAN (GMT +4hrs)<br />
ALMATY<br />
Finaudit<br />
Auezov st. 114/14<br />
Almaty, 050057<br />
Kazakhstan<br />
Tel +727 250 37 20/21/22<br />
Fax +727 250 37 20<br />
Email dan@fin-audit.kz<br />
Web www.fin-audit.kz<br />
Daniyar Nurseitov<br />
KOREA (GMT +9hrs)<br />
SEOUL<br />
Garib Accounting Corporation<br />
7th Fl. Youngpoong Bldg. 142<br />
Nonhyon-dong<br />
Kangnam-Gu<br />
Seoul 135-749<br />
Tel +82 (0)2 501 1202<br />
Fax +82 (0)2 552 1202<br />
Email sungms@garib.co.kr<br />
Web www.garib.co.kr<br />
Sung ManSuk<br />
CALEB and Company<br />
10th Floor Dongwoo International Bldg. 13-4<br />
Yoido-Dong<br />
Yungdeunpo-Gu<br />
Seoul 150-870<br />
Tel +82 (0)2 3775 2001<br />
Fax +82 (0)2 3775 2002<br />
Email chlee@calebglobal.com<br />
Web www.calebglobal.com<br />
Chang Hee Lee<br />
“People do business with people they know, like and trust”
WesleyQuest Co., Ltd<br />
4th Floor WesleyQuest<br />
84 Taepyengno 1–ga, Jung-gu<br />
Seoul<br />
South Korea, 100-768<br />
Tel +82 2 752 8032 / 8033<br />
Fax +82 2 752 8041<br />
Email jungjs@wesleyquest.com<br />
Web www.wesleyquest.com<br />
Jung Jong Sup<br />
KUWAIT (GMT +3hrs)<br />
KUWAIT CITY<br />
Al-Bassam & Co<br />
Abdulla Almubarak St.<br />
Luluat Almeselah Building<br />
First Floor office # 101<br />
Kuwait City<br />
Tel +965 2409880/1/2/3<br />
Fax +965 2409884<br />
Mob +965 941 8686<br />
+965 954 4482<br />
Email albassam@cba.edu.kw<br />
Dr Sadik Al-Bassam<br />
LATVIA (GMT +2hrs)<br />
RIGA<br />
BPG Baltic Inspekcija AMJ<br />
SIA Auditorfirma<br />
Daudzeses 6-33<br />
Riga, Latvia, LV-1004<br />
Tel +371 67888195<br />
Fax +371 67888194<br />
Email maris@auditorfirma.lv<br />
Web www.bpg.de<br />
Maris Biernis<br />
“People do business with people they know, like and trust”
LEBANON (GMT +2hrs)<br />
BEIRUT<br />
H&H Associates – Certified Public Accountants & Consultants<br />
P.O. Box 11-493 – Riyad Al Solh<br />
Beirut – Down Town<br />
Riyad Al Solh Square<br />
Street address: Syria Street<br />
Azarieh Building – Bloc 03 – 2 nd Floor – Office 210A, 211& 212<br />
Tel +961 (1) 985975<br />
+961 (1) 970226<br />
Fax +961 (1) 970227<br />
Email info@h-h-associates.com<br />
Web www.h-h-associates.com<br />
Maher Hussein<br />
LIECHTENSTEIN (GMT +1hr)<br />
VADUZ<br />
WANGER Group<br />
Aeulestrasse 45<br />
9490 Vaduz<br />
Tel +423 (0)237 5252<br />
Fax +423 (0)237 5253<br />
Email markus.wanger@wanger.net<br />
Web www.wanger.net<br />
Dr Markus H Wanger, FCIArb, TEP, MIoD<br />
LITHUANIA (GMT +1hr)<br />
VILNIUS<br />
UAB “Tezaurus auditas”<br />
Jasinskio str. 4-17<br />
LT-01112, Vilnius<br />
Tel +3705 2497044<br />
Fax +3705 2498109<br />
Mob +3706 9839151<br />
Email tezaurus@tezaurus.lt<br />
Web www.tezaurus.lt<br />
www.kreston.lt<br />
Rimas Butkevicius<br />
“People do business with people they know, like and trust”
LUXEMBOURG (GMT +1hr)<br />
Alter Audit SARL<br />
69, rue de la Semois<br />
L-2553 Luxembourg<br />
Tel +352 26 44 79<br />
Fax +352 26 44 07 19<br />
Email bruno.abbate@alteraudit.lu<br />
Web www.alteraudit.lu<br />
Bruno Abbate<br />
Additional offices: Exactio Audit, Luxembourg<br />
MALAYSIA (GMT +8hrs)<br />
KUALA LUMPUR<br />
Kreston John & Gan<br />
160-2-1, Kompleks Maluri<br />
Business Centre<br />
Jalan Jejaka<br />
55100 Kuala Lumpur<br />
Tel +60 (0)3 9287 1889<br />
Fax +60 (0)3 9283 0889<br />
Email audit@kreston.com.my<br />
Web www.kreston.com.my<br />
Gan Kim Guan<br />
Yapp Hock Hoe<br />
Alex Tan<br />
Additional offices: 160 - 1 - 4, Kompleks Maluri, Jalan Jejaka<br />
MALI (GMT)<br />
BAMAKO<br />
Groupe Helios Afrique – Exco (see France)<br />
SCAE<br />
Avenue Cheikh Zaayed<br />
Immeuble Ali Baba<br />
BP 2725 Bamako<br />
Tel +223 229 21 41<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Adama Kane<br />
“People do business with people they know, like and trust”
MALTA (GMT +1hr)<br />
BALZAN<br />
Marmara’ Camilleri & Co.<br />
Suite 1,<br />
141, Balzan Valley<br />
P.O. Box 11<br />
Balzan<br />
Malta BZN 1404<br />
Tel +356 2144 8790<br />
Fax +356 2148 8419<br />
Email info@marmaracamilleri.com<br />
Web www.marmaracamilleri.com<br />
Paul Marmara’<br />
Godwin Camilleri<br />
MARTINIQUE (GMT –4hrs)<br />
FORT DE FRANCE<br />
Exco Antilles Guyane<br />
Centre Dillon Valmenière<br />
Route de la Pointe des Sables<br />
97200 Fort-de-France – MARTINIQUE<br />
Tel +33 (0)5 96 63 03 03<br />
Fax +33 (0)5 96 63 46 01<br />
Email rene.dereynal@exco.fr<br />
Web www.exco-antilles-guyane.fr<br />
René de Reynal<br />
Additional offices: Baie Mahaut (La Guadeloupe)<br />
MAURITANIA (GMT)<br />
NOUAKCHOTT<br />
Groupe Helios Afrique – Exco (see France)<br />
BSD & Associés<br />
75 Ilôt V<br />
Rue Abou Bakeur x Samory touré<br />
BP 4897 Nouakchott<br />
Tel +222 525 30 61<br />
Fax +222 525 41 33<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
“People do business with people they know, like and trust”
Youssoupha Diallo<br />
MAURITIUS (GMT +4hrs)<br />
PORT LOUIS<br />
First Island Trust Company Ltd.<br />
St. James Court<br />
Suite 308<br />
St. Denis Street<br />
Port Louis<br />
Tel +230 211 6242<br />
Fax +230 211 7489<br />
Email fitco@intnet.mu<br />
Denis Sek Sum<br />
Marie Claire Tze<br />
MEXICO (GMT –6hrs)<br />
GUADALAJARA<br />
Asesoría y Consultoría Legal y de Comercio Exterior S.C.<br />
Efraín González Luna 2431<br />
Col. Arcos Sur C.P. 44130<br />
Guadalajara, Jalisco<br />
Tel +52 33 3647 1298<br />
Fax +52 33 3647 1298<br />
Email ragarcia@kreston-kalse.com<br />
ehernandez@kreston-kalse.com<br />
bbarajas@kreston-kalse.com<br />
Web www.kreston-kalse.com.mx<br />
Rafael García<br />
Ernesto Hernández<br />
Bernardo Barajas<br />
<strong>Global</strong> Review Consulting, S.C.<br />
Guadalajara, Jalisco<br />
Tel +52 33 3647 8673<br />
Fax +52 33 3647 1298<br />
Email ragarcia@kreston-kalse.com<br />
fmelendez@kreston-kalse.com<br />
Web www.kreston-kalse.com.mx<br />
Rafael García<br />
Francisco Meléndez<br />
“People do business with people they know, like and trust”
GMO Consulting S.C.<br />
Vidrio # 1872<br />
Colonia Americana<br />
Guadalajara, Jalisco<br />
C.P. 44170<br />
Tel +52 33 3825 09 00<br />
Fax +52 33 3826 19 72<br />
Email ragarcia@kreston-kalse.com<br />
Web www.kreston-kalse.com<br />
Rafael García<br />
HERMOSILLO<br />
RGM Organización Profesional de Contadores, S.C.<br />
Blvd. Paseo de las Quintas 114<br />
Col. Quintas Galicia<br />
Hermosillo, Sonora CP 83240<br />
Tel +52 662 216 0650<br />
+52 662 216 0655<br />
Fax +52 662 216 0651<br />
Email rgonzalez@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Rubén González<br />
JUÁREZ CITY<br />
BS Consultores Fiscales y Seguridad Social, S.C.<br />
Melquiades Alanís # 5865 Local B<br />
Col. Partido Díaz<br />
Ciudad Juárez, Chihuahua<br />
CP 32320<br />
Tel +52 656 207 1917<br />
Fax +52 656 207 1917<br />
Mob +52 656 199 49 85<br />
Email lcordero@kreston-mexico.com.mx<br />
jpliego@kreston-mexico.com.mx<br />
oaranda@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Luis Carlos Cordero<br />
Javier Pliego<br />
Oscar Aranda<br />
“People do business with people they know, like and trust”
LA PAZ<br />
ARFES-CLC Consultores y Auditores, SC<br />
Calle Sonora #1030 entre Abasolo y Belisario Domínguez<br />
Col. El Manglito CP 23060<br />
La Paz, BCS<br />
Tel +52 612 125 9133<br />
Fax +52 612 125 9166<br />
Email jesqueda@kreston-mexico.com.mx<br />
jfenech@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Juan Carlos Esqueda Hampl<br />
Juan Liborio Fenech Cardoza<br />
Additional offices: Cabo San Lucas & San Jose del Cabo.<br />
LEON GUANAJUATO<br />
Gonzalez Mayagoitia Contadores Públicos S.C.<br />
Londres # 103 Col. Andrade<br />
Leon Gto.<br />
C.P. 37370<br />
Tel +52 477 7 14 90 33<br />
Fax +52 477 7 14 14 35<br />
Email agonzalez@kreston-mexico.com.mx<br />
jdelgado@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Armando Gonzalez<br />
Juan Martin Delgado<br />
LOS MOCHIS<br />
Ramos Ortiz y Asociados, S.C.<br />
Ines 230 Poniente<br />
Colonia Bienestar<br />
Los Mochis, Sinaloa<br />
C.P. 81280<br />
Tel +52 668 818 2524<br />
+52 668 818 5524<br />
+52 668 815 4116<br />
Fax +52 668 818 2524<br />
Email jjesus@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
José de Jesús Ramos Ortiz<br />
“People do business with people they know, like and trust”
MÉRIDA<br />
Despacho Miguel del Olmo, S.C.<br />
Calle 19 No. 122 B entre 24 y 26<br />
Colonia México<br />
Mérida, Yucatán<br />
CP97125<br />
Tel +52 999 944 2587<br />
Fax +52 999 944 2586<br />
Email mbaquedano@krestonidcm.com.mx<br />
Web www.krestonidcm.com.mx<br />
Miguel Baquedano<br />
MEXICO CITY<br />
Despacho Miguel del Olmo, S.C.<br />
Sagredo 242 BIS.<br />
Col. Guadalupe Inn<br />
DF. CP01020<br />
Tel +52 55 5664 4010<br />
Fax +52 55 5664 3831<br />
Email mdelolmo@krestonidcm.com.mx<br />
ldelolmo@krestonidcm.com.mx<br />
Web www.krestonidcm.com.mx<br />
Lourdes del Olmo<br />
Miguel del Olmo<br />
Vargas, Ruiz y Asoc. S.C.<br />
Av. Ejercito Nacional # 423 Piso 3<br />
Col. Granada<br />
11550 DF<br />
Tel +52 55 5 255 1902<br />
Fax +52 55 5 531 9935<br />
Email gvargas@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Gerardo Vargas<br />
“People do business with people they know, like and trust”
MICHOACAN<br />
Zavala, Aguilar Consultores S.C.<br />
Paseo de los Cedros No. 22<br />
Fracc. La Floresta. Zamora<br />
Michoacán<br />
CP 59616<br />
Tel/Fax +52 351 515 31 68 / 515 59 56 / 51568 64<br />
Email gzavala@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Gustavo Zavala<br />
MONTERREY<br />
García Zambrano, S.C.<br />
Ave. Zaragoza 1000, Suite 509<br />
Zona Centro<br />
CP 64000<br />
Monterrey NL<br />
Tel +52 81 8343 0021<br />
Fax +52 81 8343 0021<br />
Email rgarcia@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Rogelio García Zambrano<br />
NOGALES<br />
Consultoría Empresarial Rubio y Asociados, S.C.<br />
Corinto No 56<br />
Colonia Kalitea<br />
Nogales, Sonora<br />
CP 84066<br />
Tel +52 631 313 1920<br />
+52 631 313 8010<br />
+52 631 313 0415<br />
Fax +52 631 313 7177<br />
Email arubio@kreston-mexico.com.mx<br />
arubio@cerasc.com<br />
Web www.kreston-mexico.com.mx<br />
www.cerasc.com<br />
Adalberto Rubio<br />
Luis Lopez<br />
“People do business with people they know, like and trust”
PUEBLA<br />
BS y Compañía S.C.<br />
Blvd. Atlixcayotl 5320-201<br />
Col. Reserva Territorial Atlixcayotl<br />
C.P. 72810<br />
San Andrés Cholula, Puebla<br />
Tel +52 222 893 76 10<br />
Fax +52 222 893 76 15<br />
Email fbracamonte@kreston-mexico.com.mx<br />
Web www.kreston-puebla.com.mx<br />
Francisco Bracamonte<br />
Juan Espinosa<br />
QUERETARO<br />
Agustín C. Mendoza Contadores Públicos, S.C.<br />
Arteaga No. 57<br />
Col. Centro Histórico<br />
Querétaro, Qro.<br />
CP 76000<br />
Tel +52 442 212 3070<br />
+52 442 183 1732<br />
Fax +52 442 224 3414<br />
Email acmendoza@krestonidcm.com.mx<br />
Web www.krestonidcm.com.mx<br />
Agustín C. Mendoza<br />
Isas y Asociados Contadores Públicos, SC<br />
Rufino Tamayo N° 2<br />
Colonia Pueblo Nuevo<br />
Corregidora, Querétaro<br />
C.P. 76040<br />
Tel/Fax +52 442 295 02 72/73/74/75<br />
Email aisas@krestonidcm.com.mx<br />
xisas@krestonidcm.com.mx<br />
Web www.krestonidcm.com.mx<br />
Alejandro Isás<br />
Xavier Isás<br />
“People do business with people they know, like and trust”
SALTILLO<br />
Reyes Barrios, S. C.<br />
Allende Nte. 1001-1A<br />
Zona Centro<br />
Saltillo, Coahuila<br />
CP 25000<br />
Tel +52 844 4 10 10 53<br />
Fax +52 844 4 10 10 53<br />
Email rreyes@kreston-mexico.com.mx<br />
Web www.kreston-mexico.com.mx<br />
Ramon Reyes<br />
TAMPICO (TAMAULIPAS)<br />
Canseco Contadores Públicos, S.C.<br />
Puebla # 210-A<br />
Col. Guadalupe, CP 89120<br />
Tampico, Tamaulipas,<br />
Tel +52 1833 217 55 02,03,04<br />
Fax +52 1833 217 55 42<br />
E-mail acanseco@kreston-mexico.com.mx<br />
www.kreston-mexico.com.mx<br />
Alberto Canseco<br />
Additional offices: Cd.Victoria, and Reynosa.<br />
TAPACHULA<br />
Vázquez y Ordoñez S.C.<br />
3ª Avenida Norte No.46 esquina con 7ª calle oriente<br />
Colonia centro Tapachula, Chiapas<br />
C.P. 30700<br />
Tel +52 962 62 6 45 28<br />
+52 962 62 6 80 30<br />
+52 962 64 2 82 20<br />
Fax +52 962 62 6 80 30 ext 104<br />
+52 962 62 6 45 28 ext 104<br />
Email gvazquez@vor.com.mx<br />
www.kreston-mexico.com.mx<br />
Gonzalo Vázquez Natarén<br />
“People do business with people they know, like and trust”
TIJUANA<br />
Kim Quezada y Asociados, S.C.<br />
Avenida Sonora # 3697<br />
Fraccionamiento Chapultepec<br />
Tijuana, Baja California<br />
C.P. 22020<br />
Tel +52 664 104 29 00<br />
Fax +52 664 104 29 08<br />
Direct +52 664 104 29 19<br />
Email ckim@kimquezada.com<br />
equezada@kimquezada.com<br />
rcarrasco@kimquezada.com<br />
Web www.kreston-mexico.com.mx<br />
Carlos Kim<br />
Elías Quezada<br />
Rafael Carrasco<br />
MOROCCO (GMT +2hrs)<br />
CASABLANCA<br />
Exco EMEA Maroc<br />
179, avenue Moulay Hassan 1 er<br />
Casablanca – Morocco<br />
Tel +33 561 526 409<br />
Email pdagrain@exco.fr<br />
Web www.excowebprocess.fr<br />
Pierre d'Agrain<br />
NEPAL (GMT +5.45hrs)<br />
KATHMANDU<br />
R. Agrawal & Associates<br />
3rd Floor, 33/55 Khusilap Marg<br />
Putali Sadak, GPO 25173<br />
Kathmandu<br />
Tel +977 1 4168239<br />
+977 1 4168067<br />
Fax +977 1 4168067<br />
Email raassociates@wlink.com.np<br />
rajesh@raanepal.com<br />
Web www.raanepal.com<br />
Rajesh Agrawal (Mob +977 9851029642)<br />
Amita Tibrewal (Mob +977 9841291111)<br />
“People do business with people they know, like and trust”
Shrawan K Jain (Mob +977 9803397126)<br />
THE NETHERLANDS (GMT +1hr)<br />
BODEGRAVEN<br />
SynCount Accountants & Taxadvisors<br />
Postbox 98<br />
2410 AB Bodegraven<br />
Street address:<br />
Spoorlaan 2B<br />
2411 ER Bodegraven<br />
Tel +31 (0)172 61 93 17<br />
Fax +31 (0)172 61 78 47<br />
Email info@syncount.nl<br />
Web www.syncount.nl<br />
Drs. A. Bremmer (Adri)<br />
Drs. H. Huizer RA RV (Bert)<br />
Drs. S. Koeleman RA (Sander)<br />
Mr. M. Hogebrug AA/FB (Marco)<br />
BOXMEER<br />
Bol International<br />
Postbox 142, 5830 AC Boxmeer<br />
Street address:<br />
Spoorstraat 73<br />
5831 CK Boxmeer<br />
Tel +31 (0)485 56 12 00<br />
Fax +31 (0)485 56 12 05<br />
Email info@bolinternational.com<br />
Web www.bolinternational.com<br />
Frans Tijssen RA (International Audit)<br />
Toine Geesink (International Tax)<br />
Additional offices: Amsterdam, Nijmegen, Schijndel and Venray.<br />
“People do business with people they know, like and trust”
BREDA<br />
Van Oers Accountants en Belastingadviseurs<br />
P.O. Box 2039, 4800 CA Breda<br />
Street address:<br />
Ginnekenweg 145<br />
4818 JD Breda<br />
Tel +31 (0)76 530 38 00<br />
Fax +31 (0)76 530 38 01<br />
Email a.voosterhout@vanoers.nl<br />
j.knevels@vanoers.nl<br />
r.rademakers@vanoers-audit.nl<br />
g.vnieuwenhuijzen@vanoers.nl<br />
s.colle@vanoers.nl<br />
Web www.vanoers.nl<br />
Drs Anton van Oosterhout RA (Audit)<br />
John Knevels FB RV (Tax)<br />
René Rademakers RA (Audit)<br />
Gerard van Nieuwenhuijzen FB (Tax)<br />
Drs Sander Collé (Corporate Finance)<br />
Additional offices: Oosterhout, Roosendaal, Etten-Leur and Zundert.<br />
DUIVEN<br />
Grip Accountants en Adviseurs<br />
P.O. Box 158, 6920 AD Duiven<br />
Street address:<br />
Visserlaan 3-5, 6921 WZ Duiven<br />
Tel +31 (0) 316 25 03 33<br />
Fax +31 (0) 316 25 03 30<br />
Email duiven@gripadviseurs.nl<br />
p.uylen@gripadviseurs.nl<br />
r.polman@gripadviseurs.nl<br />
g.elferink@gripadviseurs.nl<br />
Web www.gripadviseurs.nl<br />
Mr. P. (Petra) Uylen (Tax)<br />
R.F.J. (Ron) Polman AA (Audit)<br />
G.B.M. (Gerard) Elferink AA<br />
Additional offices: Doetinchem<br />
“People do business with people they know, like and trust”
HEERLEN<br />
A&D accountants en belastingadviseurs<br />
Oliemolenstraat 60<br />
6416 CB Heerlen<br />
Tel +31 (0)45 565 16 50<br />
Fax +31 (0)45 565 01 88<br />
E-Mail info@aend-heerlen.nl<br />
Web www.aend-heerlen.nl<br />
John M.H. Nijsten RA<br />
Additional offices: Maastricht<br />
HUIZEN (AMSTERDAM)<br />
Lentink Accountants / Belastingadviseurs<br />
PO Box 1165, 1270 BD Huizen<br />
Street address:<br />
Huizermaatweg 460, 1276 LM Huizen<br />
Tel +31 (0)35 523 2575<br />
Fax +31 (0)35 523 2599<br />
Email b.de.graaf@lentink.org<br />
c.teeuwissen@lentink.org<br />
Web www.lentink.org<br />
Bram de Graaf<br />
Kees Teeuwissen<br />
Additional offices: Almere<br />
LICHTENVOORDE<br />
BonsenReuling Accountants-Belastingadviseurs<br />
Postbus 50, 7130 AB Lichtenvoorde<br />
Street address:<br />
Van der Meer de Walcherenstraat 2A<br />
7131 EN Lichtenvoorde<br />
Tel +31 544 393333<br />
Fax +31 544 393330<br />
Email lichtenvoorde@bonsenreuling.nl<br />
f.maarsingh@bonsenreuling.nl<br />
Web www.bonsenreuling.nl<br />
Frank Maarsingh<br />
Additional offices: Eibergen<br />
“People do business with people they know, like and trust”
NOORDWIJK (near Amsterdam)<br />
Van Duyn Van der Geer BV accountants en adviseurs<br />
P.O.Box 197<br />
2200 AD Noordwijk<br />
Street address:<br />
Keyserswey 101<br />
2201 CX Noordwijk<br />
Tel +31 (0)71 364 4848<br />
Fax +31 (0)71 364 4800<br />
Email tvanduijn@vdvdg.nl<br />
tkoelewijn@vdvdg.nl<br />
msouverijn@vdvdg.nl<br />
algemeen@vdvdg.nl<br />
Web www.vdvdg.nl<br />
Drs. Theo. L. van Duijn RA (Audit)<br />
Drs. Ton. F. Koelewijn (Tax)<br />
Maarten Souverijn AA (Audit)<br />
NEW CALEDONIA (GMT +11hrs)<br />
NOUMEA<br />
Exco Nouvelle Calédonie – Correspondent of Exco<br />
33 ter, rue Jean Jaurès BP 4703<br />
98847 NOUMEA – cedex<br />
Tel + (687) 28 39 19<br />
Fax + (687) 28 39 29<br />
Email e.binet@exco-nc.com<br />
Web www.exco.fr<br />
Elsa Binet<br />
Additional offices: Australia (Sydney)<br />
NEW ZEALAND (GMT +12hrs)<br />
AUCKLAND<br />
McGregor, Bailey & Co<br />
P.O. Box 47129<br />
Ponsonby, Auckland 1144<br />
Street address:<br />
2 Crummer Road<br />
Ponsonby, Auckland 1021<br />
Tel +64 (0)9 3788388<br />
Fax +64 (0)9 3781060<br />
Email tvp@mcgregorbailey.co.nz<br />
“People do business with people they know, like and trust”
Terry von Pein<br />
NICARAGUA (GMT –5hrs)<br />
MANAGUA<br />
Corea, Vargas & Asociados<br />
PO Box No 269<br />
Managua<br />
Tel +505 270 7967 / 7968<br />
Fax +505 278 0856<br />
Email corvar@ibw.com.ni<br />
Luis Corea<br />
NIGER (GMT +1hr)<br />
NIAMEY<br />
Groupe Helios Afrique – Exco (see France)<br />
Fiduciaire Conseil et Audit<br />
Rue des Sorkhos<br />
BP 7 Niamey<br />
Tel +227 70 73 38 13<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Nouhou Tari<br />
NORWAY (GMT +1hr)<br />
OSLO<br />
Myrdahl og Sveen AS<br />
Støperiveien 26<br />
Postboks 123<br />
2011 Strømmen<br />
Tel +47 (0)63 89 46 60<br />
Fax +47 (0)63 89 46 61<br />
Email tommorten@myrdahl-sveen.no<br />
Web www.myrdahl-sveen.no<br />
Tom-Morten Myrdahl<br />
“People do business with people they know, like and trust”
OMAN (GMT +4hrs)<br />
MUSCAT<br />
H C Shah & Co<br />
P.O. Box 2508<br />
Ruwi PC 112<br />
Sultanate of Oman<br />
Tel +968 24707654 / 24786651<br />
Fax +968 24786751<br />
Email audit@biznesstools.com<br />
shahhcco@omantel.net.om<br />
Web www.biznesstools.com<br />
Harshendu Shah<br />
PAKISTAN (GMT +5hrs)<br />
KARACHI<br />
Hyder Bhimji & Co.<br />
2nd, Floor, Standard Insurance House<br />
I.I. Chundrigar Road<br />
Karachi-74000<br />
Tel +92 (0)21 241 7585 (3 lines)<br />
Fax +92 (0)21 242 3954<br />
Email bhimji@cyber.net.pk<br />
Web www.bhimji.com.pk<br />
Hyder Ali Bhimji<br />
LAHORE<br />
Hyder Bhimji & Co.<br />
Amin Building<br />
65 The Mall<br />
Lahore<br />
Tel +92 (0)42 7353392/7352661/7321043<br />
Fax +92 (0)42 7359515<br />
Syed Aftab Hameed<br />
Hyder Ali Bhimji<br />
Additional offices: Faisalabad<br />
“People do business with people they know, like and trust”
PANAMA (GMT –5hrs)<br />
PANAMA CITY<br />
A&C Alvarez & Carrasco<br />
Ricardo J. Alfaro Avenue<br />
The Century Tower, first floor, office D22<br />
Panama City<br />
Tel +507 236 2800 / +507 236 1040<br />
Fax +507 236 1211<br />
Email halvarez@alvarezycarrasco.net<br />
yalvarez@alvarezycarrasco.net<br />
Web www.alvarezycarrasco.net<br />
Hector Alvarez<br />
Yuselfy Alvarez<br />
Belarmino Carrasco<br />
PARAGUAY (GMT –4hrs)<br />
ASUNCIÓN<br />
Consultoría Integral del Mercosur C.I.M.E.<br />
Colón No 1019 c/ Oliva<br />
Asunción<br />
Central<br />
Tel +595 0521 458064<br />
Fax +595 0521 204620<br />
Email miguelvera@cime.com.py<br />
lgarcete@cime.com.py<br />
Web www.cime.com.py<br />
Miguel Vera<br />
Leticia Garcete<br />
Additional offices: Coronel Oviedo<br />
PERU (GMT –5hrs)<br />
LIMA<br />
Hidalgo, Espinoza & Compañía<br />
Prolongación Arenales No. 250<br />
Lima 27<br />
Tel +51 1 422 4251<br />
Fax +51 1 441 0154<br />
Email hidalgo@terra.com.pe<br />
Web www.hidalgoespinoza.com<br />
“People do business with people they know, like and trust”
Robert Hidalgo<br />
TP Consulting<br />
Calle Armando Blondet No. 210<br />
San Isidro<br />
Lima 27<br />
Tel +51 1 440 6611 Ext 107-108<br />
Fax +51 1 421 7390<br />
Email ediaz@tpc.com.pe<br />
Web www.tpc.com.pe<br />
Enrique Díaz Tong<br />
Additional offices: Quito, Ecuador<br />
PHILIPPINES (GMT +8hrs)<br />
MANILA<br />
Reyes Galang King and Company<br />
#26 Tirad Pass St.<br />
Sta Mesa Heights<br />
Quezon City 1100<br />
Tel +632 7407890 & 7407919<br />
Fax +632 7407719<br />
Email vera_cpas@yahoo.com<br />
Amado Galang<br />
POLAND (GMT +1hr)<br />
WARSAW<br />
BPG Polska Audyt sp. z.o.o.<br />
ul. Bonifraterska 17<br />
00-203 Warszawa<br />
Tel +48 22 246 01 70<br />
Fax +48 22 246 01 71<br />
Email bpg-warszawa@bpg.pl<br />
Web www.bpg.pl<br />
Pawel C. Brejzek<br />
“People do business with people they know, like and trust”
Exco A2A Polska<br />
Al. Niepodległości 106<br />
02-585 Warszawa<br />
Tel +48 22 847 61 17<br />
Fax +48 22 847 91 93<br />
Email war@exco.pl<br />
Web www.exco.fr<br />
Raphaël Vieuxmaire<br />
Additional offices: Krakow and Radom.<br />
POLAUDIT Sp. z.o.o.<br />
ul. Elbląska 15/17<br />
Warszawa 01-747<br />
Tel +48 22 633 87 39 / 22 633 87 80<br />
Fax +48 22 633 39 91<br />
Email w.husarski@polaudit.pl<br />
w.zawadzki@polaudit.pl<br />
Web www.polaudit.pl<br />
Mr Wieslaw Husarski (Registered Tax Advisor)<br />
Mr Witold Zawadzki (Chartered Accountant)<br />
WROCLAW<br />
BPG Consulting sp. z.o.o.<br />
ul. Gen. Władysława Sikorskiego 2-8<br />
PL 53-659 Wrocław<br />
Tel +48 71 77 66 820<br />
Fax +48 71 78 99 706<br />
Email bpg-wroclaw@bpg.pl<br />
Web www.bpg.pl<br />
Robert Szafraniec, Managing Director<br />
PORTUGAL (GMT)<br />
LISBON<br />
For assistance with Iberaudit Auditores offices please contact international contact partner Elena<br />
Ramírez:<br />
Tel +34 93 362 02 16<br />
Fax +34 93 414 06 18<br />
Email elena.ramirez@iberaudit.es<br />
Web www.iberaudit.es<br />
“People do business with people they know, like and trust”
Iberaudit Auditores<br />
Rua S. Domingos de Benfica 33 – R/c<br />
1500-556 Lisboa<br />
Tel +351 21 727 1914<br />
Fax +351 21 727 3809<br />
Email jbastos@iberauditaudit.es<br />
Web www.iberaudit.es<br />
Amável Calhau, Ribeiro da Cunha e Associados – SROC<br />
Rua de Artilharia Um, no 104-4a Esq.<br />
1099-053 Lisboa<br />
Tel +351 21 384 1600<br />
Fax +351 21 385 5024<br />
Email amavel.calhau@acrc-sroc.com<br />
jmribeirodacunha@acrc-sroc.com<br />
Web www.acrc-sroc.com<br />
Amável Calhau<br />
Ribeiro da Cunha<br />
PUERTO RICO (GMT –4hrs)<br />
SAN JUAN<br />
Torres Llompart, Sanchez Ruiz LLP<br />
P.O. Box 270233<br />
San Juan, Puerto Rico 00927-0233<br />
Street address:<br />
1617 Ponce de Leon St, Reparto De Diego Development<br />
Rio Piedras, Puerto Rico 00926<br />
Tel +1 (787) 758 4620<br />
Fax +1 (787) 764 7385<br />
Email fsanchez@tlsr.com<br />
Web www.tlsr.com<br />
Frank Sanchez-Ruiz<br />
Additional offices: New York<br />
“People do business with people they know, like and trust”
ROMANIA (GMT +2hrs)<br />
BUCHAREST<br />
BG Conta SRL<br />
Gemenii Sitraco Building<br />
1 Natiunile Ave<br />
108A bldg., 8th floor, 5th district<br />
050121 Bucharest<br />
Tel +40 21 316 66 88<br />
Fax +40 21 316 66 99<br />
Email office@bgconta.ro<br />
Web www.bgconta.ro<br />
Eduard Pavel<br />
RUSSIA (GMT +3hrs)<br />
MOSCOW<br />
Marillion Audit Company<br />
Bldg 1, 24/13, Butyrskiy val Ul.<br />
Moscow 125047<br />
Tel +7 495 933 00 05<br />
+7 495 788 18 02<br />
Fax +7 495 788 18 24<br />
Email audit@marillion.ru<br />
kharitonov@marillion.ru<br />
Web www.marillion.ru<br />
Sergey Kharitonov<br />
Additional offices: St Petersburg and Novosibirsk.<br />
MCFR Consulting<br />
Yaroslavskaya ulitsa 8, korpus 4<br />
Moscow 129164<br />
Tel +7 495 937 9086 ext 5715<br />
Fax +7 495 937 9086 ext 5744<br />
Email audit@mcfr-c.ru<br />
Web www.mcfr-consulting.ru<br />
Stanislav Dzhaarbekov<br />
“People do business with people they know, like and trust”
ST PETERSBURG<br />
The Institute for Enterprise Issues<br />
92, Marata St.<br />
St-Petersburg<br />
191119, Russia<br />
Tel +7 (812) 703 40 41<br />
+7 (812) 703 30 07<br />
Fax +7 (812) 703 30 08<br />
Email smoderov@ipp.spb.ru<br />
Web www.ipp.spb.ru<br />
Sergey Moderov<br />
Additional offices: Moscow<br />
SAUDI ARABIA (GMT +3hrs)<br />
JEDDAH<br />
Sindi & Batterjee Co.<br />
P.O. Box 6685<br />
Jeddah 21452<br />
Tel +966 (0)2 6123322<br />
Fax +966 (0)2 6079391<br />
Email sindi@sbkreston.com<br />
Web www.sindibatterjee.com<br />
Mazen Batterjee<br />
Abdul Kadir Sindi<br />
Additional offices: Riyadh, Madina al Munawera,<br />
Makkah Almukrrmah, Khamees Al Mushait and Jizzan.<br />
SINGAPORE (GMT +8hrs)<br />
David Yeung & Co PAC<br />
128A Tanjong Pagar Road<br />
Singapore 088535<br />
Tel +65 6223 7979<br />
Fax +65 6222 7979<br />
Email dyks@davidyeung.com.sg<br />
Web www.davidyeung.com.sg<br />
David Yeung<br />
“People do business with people they know, like and trust”
Acceptor Professional Directors (SEA) Pte Limited<br />
80 Raffles Place, # 16-20 UOB Plaza II<br />
Singapore 048624<br />
Tel +65 6438 1330<br />
Fax +65 6438 1332<br />
Email info@acceptor.com<br />
Frank Jiang (frank.jiang@acceptor.com)<br />
Brian McKinstry (brian.mckinstry@acceptor.com)<br />
SPAIN (GMT +1hr)<br />
For assistance with Iberaudit Auditores offices please contact international contact partner Elena<br />
Ramírez:<br />
Iberaudit Auditores<br />
Paris 205, 3º 2ª<br />
08008 Barcelona<br />
Tel +34 93 362 02 16<br />
Fax +34 93 414 06 18<br />
Email elena.ramirez@iberaudit.es<br />
Web www.iberaudit.es<br />
BARCELONA<br />
Iberaudit Auditores<br />
Paris 205, 3º 2ª<br />
08008 Barcelona<br />
Tel +34 93 362 02 16<br />
Fax +34 93 414 06 18<br />
Email elena.ramirez@iberaudit.es<br />
Web www.iberaudit.es<br />
BILBAO<br />
Iberaudit Auditores<br />
Gran Via, nº8 - 4º.<br />
48001 Bilbao<br />
Tel +34 94 423 34 25<br />
Fax +34 94 424 66 40<br />
Email bilbao@iberaudit.es<br />
Web www.iberaudit.es<br />
Juan Luis Gomeza Eleizalde<br />
“People do business with people they know, like and trust”
CÓRDOBA<br />
Iberaudit Auditores<br />
Avda. AL-Nasir 3-3° 3<br />
14006 Córdoba<br />
Tel +34 957 34 00 80<br />
Fax +34 957 34 00 81<br />
Email cordoba@iberaudit.es<br />
Web www.iberaudit.es<br />
CORUNA<br />
Iberaudit Auditores<br />
C/ Juan Flórez, 37 –1° Izda.<br />
15004 A Coruña<br />
Tel +34 981 9272 19<br />
Fax +34 981 14 5113<br />
Email coruna@iberaudit.es<br />
Web www.iberaudit.es<br />
GIJON<br />
Iberaudit Auditores<br />
C/ Paseo de Begoña 12, 2° dcha.<br />
33201 Gijon<br />
Tel +34 985 171 188<br />
Email gijon@iberaudit.es<br />
Web www.iberaudit.es<br />
LAS PALMAS DE GRAN CANARIA<br />
Iberaudit Auditores<br />
C/ Emilio Castelar, 4 planta 3 of. 307<br />
35007 Las Palmas de Gran Canaria<br />
Tel +34 928 472515<br />
Fax +34 928 262433<br />
Email jaimeds@iberaudt.es<br />
Web www.iberaudit.es<br />
MADRID<br />
Iberaudit Auditores<br />
C/ Orense, 16 1° E<br />
28020 Madrid<br />
Tel +34 91 555 03 29<br />
Fax +34 91 597 37 26<br />
Email madrid@iberaudit.es<br />
Web www.iberaudit.es<br />
“People do business with people they know, like and trust”
MÁLAGA<br />
Iberaudit Auditores<br />
Pza. Uncibay, 8 2° pta. 5<br />
29008 Malaga<br />
Tel +34 95 222 78 46<br />
Fax +34 95 222 31 41<br />
Email malaga@iberaudit.es<br />
Web www.iberaudit.es<br />
PALMA DE MALLORCA<br />
Iberaudit Auditores<br />
C/ Francesc de Borja Moll, 15. 3º 1 a<br />
07003 Palma de Mallorca<br />
Tel +34 971 72 41 47<br />
Fax +34 971 72 50 69<br />
Email illesbalears@iberaudit.es<br />
Web www.iberaudit.es<br />
SEVILLE<br />
Iberaudit Auditores<br />
C/ Castelar, 5 2 a dcha.<br />
41001 Sevilla<br />
Tel +34 954 21 52 02<br />
Fax +34 954 56 07 72<br />
Email sevilla@iberaudit.es<br />
Web www.iberaudit.es<br />
VALENCIA<br />
Iberaudit Auditores<br />
Pza. Ayuntamiento, 19, 8° A<br />
46002 Valencia<br />
Tel +34 96 352 10 78<br />
Fax +34 96 351 14 84<br />
Email valencia@iberaudit.es<br />
Web www.iberaudit.es<br />
VALLADOLID<br />
Iberaudit Auditores<br />
C/Santiago, 13 3º A<br />
47001 Valladolid<br />
Tel +34 983 340 865<br />
Fax +34 983 344 766<br />
Email valladolid@iberaudit.es<br />
Web www.iberaudit.es<br />
“People do business with people they know, like and trust”
José Bouzas Bermejo<br />
ZARAGOZA<br />
Iberaudit Auditores<br />
Pza. de los Sitios, 10, Princ. izda<br />
50001 Zaragoza<br />
Tel +34 976 23 98 63<br />
Fax +34 976 23 10 31<br />
Email aragon@iberaudit.es<br />
Web www.iberaudit.es<br />
SRI LANKA (GMT +5hrs)<br />
COLOMBO<br />
Kreston M.N.S. & Co<br />
50/2 Sir James Peiris Mawatha<br />
P.O. Box 210<br />
Colombo 2<br />
Tel +94 11 2323571-3 (Three lines)<br />
Fax +94 11 2433388<br />
Email audit@kreston.lk<br />
Web www.webasia.com/kreston<br />
Ms Shirani De Silva<br />
SWEDEN (GMT +1hr)<br />
STOCKHOLM (UPPLANDS VÄSBY)<br />
Finnhammars Revisionsbyrå AB<br />
Box 194<br />
S-194 23 Upplands Väsby<br />
Street address: Videvägen 5, Upplands Väsby<br />
Tel +46 (0)8 120 123 00<br />
Fax +46 (0)8 120 123 90<br />
Email info@finnhammars.se<br />
Håkan Fjelner (Authorized public accountant)<br />
Ola Spinnars (Authorized public accountant)<br />
Hans Bredberg (Authorized public accountant)<br />
Kjell Morberg (Authorized public accountant)<br />
Mikael Larsson (Approved public accountant)<br />
Jonas Forsberg (Authorized public accountant)<br />
Malin Markman (Authorized public accountant)<br />
Cajsa Marcélius (Approved public accountant)<br />
“People do business with people they know, like and trust”
STOCKHOLM (STOCKHOLM CITY)<br />
Finnhammars Revisionsbyrå AB<br />
Box 7478<br />
S-103 92 Stockholm<br />
Street address: Mäster Samuelsgatan 42, 16 th floor<br />
Tel +46 (0)8 120 123 00<br />
Fax +46 (0)8 120 123 99<br />
Email info@finnhammars.se<br />
Hans Sundstrand (Authorized public accountant)<br />
Ulf Christiansson (Approved public accountant)<br />
Bengt Beergrehn (Authorized public accountant)<br />
Peter Olofsson (Authorized public accountant)<br />
SWITZERLAND (GMT +1hr)<br />
ZURICH<br />
ORTAG Organisations-, Revisions- und Treuhand AG<br />
Organising, Accounting and Trust Company Ltd<br />
Birmensdorferstr. 125<br />
Postfach 8722<br />
CH- 8036 Zurich<br />
Tel +41 (0)44 457 22 22<br />
Fax +41 (0)44 457 22 21<br />
Email ortagtreuhand@ortag.ch<br />
Web www.ortag.ch<br />
Roger Werner<br />
Alfred Fehlmann<br />
LAUSANNE<br />
Fiduciaire Michel Favre S.A.<br />
Route de Berne 52<br />
Case postale 128<br />
CH-1010 Lausanne 10<br />
Tel +41 21 651 33 00<br />
Fax +41 21 651 33 01<br />
Email contact@fiduciaire-favre.ch<br />
Web www.fiduciaire-favre.ch<br />
Pascal Favre (Managing Director, Legal & Tax)<br />
Blaise Forestier (Audit)<br />
Hervé Mützenberg (Tax)<br />
Alexandre Jann (Legal)<br />
“People do business with people they know, like and trust”
TAIWAN (GMT +8hrs)<br />
TAIPEI<br />
Top New & Co., CPAs<br />
8F, No. 563, Sec.4<br />
Chung Hsiao E.Rd.<br />
Taipei<br />
Taiwan, R.O.C.<br />
Tel +886 (0)2 2528 9888<br />
Fax +886 (0)2 2528 9188<br />
Email tncpaa101@gmail.com<br />
tncpaa521@gmail.com<br />
Chaoshen Chen<br />
Additional offices: Taichung and Kinmen.<br />
Gold-In Consulting Co., Ltd.<br />
6F-1, No. 38, Sec. 2,<br />
Tun Hua S. Rd.,<br />
Taipei<br />
Taiwan 10683<br />
Tel +886 (2) 2325 5851<br />
Fax +886 (2) 2325 5852<br />
Email frank@atctw.com<br />
lily@atctw.com<br />
Web www.atctw.com<br />
Frank Lin<br />
Lily Lin<br />
Representative offices: Shanghai, Suzhou, Guangzhou and Xieman, Peoples Republic of China.<br />
TOGO (GMT)<br />
LOME<br />
Groupe Helios Afrique – Exco (see France)<br />
Afrique Audit Consulting<br />
63, Boulevard’du 13 Janvier – Immeuble AAC<br />
BP 61825 Lomé<br />
Tel +228 223 21 00<br />
Fax +228 221 38 99<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
Ignace Clomegah<br />
“People do business with people they know, like and trust”
Groupe Helios Afrique – Exco (see France)<br />
Ficao<br />
BP 7378 Lomé<br />
Tel +228 220 27 75<br />
Fax +228 221 83 86<br />
Email francine.ahounou@gha-exco.com<br />
Web www.exco.fr<br />
André Amouzou<br />
TUNISIA (GMT +1hr)<br />
TUNIS<br />
Cabinet Lahmar Ali<br />
35 Avenue Alain Savary<br />
1002 Tunis<br />
Tel +216 71 289864 / 791885<br />
Fax +216 71 791258<br />
Email lahmar.ali@planet.tn<br />
Ali Lahmar<br />
TURKEY (GMT +2hrs)<br />
ISTANBUL<br />
Ata Uluslararası Bağımsız Denetim ve S. M. M. M. A. Ş.<br />
Eski Büyükdere Asfaltı<br />
No:17/A Kat:5 Maslakİ<br />
İstanbul<br />
Tel +90 212 286 47 27<br />
Fax +90 212 286 10 51<br />
Email seyfettin.erol@atadenetim.com<br />
Web www.atadenetim.com<br />
Seyfettin Erol<br />
SURA Yeminli Mali Müşavirlik Anonim Sirketi<br />
Alemdag Caddesi No.46<br />
Masaldan Is Merkezi A Blok Kat:2<br />
34692 Camlica/Istanbul<br />
Tel +90 216 461 2929<br />
Fax +90 216 412 2963<br />
Email cagri.gurses@sura.com.tr<br />
Web www.sura.com.tr<br />
Cagri Gürses<br />
“People do business with people they know, like and trust”
UKRAINE (GMT +2hrs)<br />
DONETSK<br />
Grata Consulting Group<br />
12A Rosa Luxemburg Street<br />
Donetsk, 83055<br />
Tel +380 62 334 9937<br />
Fax +380 62 334 9938<br />
Email katchik@grata.com.ua<br />
Web www.grata.com.ua<br />
Andrey Katchik<br />
KIEV<br />
Grata Consulting Group<br />
10 Grushevskogo<br />
Kiev, 01001<br />
Tel +380 44 498 2912<br />
Fax +380 44 498 2913<br />
Email panfilov@grata.com.ua<br />
info@grata.com.ua<br />
Web www.grata.com.ua<br />
Max Panfilov<br />
Guarantee Audit, LLC<br />
Bolshaya Zhitomirskaya St. 8/14, Of.2<br />
Kiev, 01025<br />
Tel +380 44 230 83 89<br />
Fax +380 44 537 63 40<br />
Email anna.m@bestaudit.com.ua<br />
Aleksey.mechinskiy@bestaudit.com.ua<br />
Web www.bestaudit.com.ua<br />
Anna Morgalenko<br />
Oleksiy Mechynskyy<br />
UNITED ARAB EMIRATES (GMT +4hrs)<br />
DUBAI<br />
Awni Farsakh & Co<br />
P.O. Box 4310<br />
Dubai<br />
Street address:<br />
Dar Al, Safla Building<br />
Deira, Dubai<br />
“People do business with people they know, like and trust”
Tel +971 (0)4 269 6899<br />
Fax +971 (0)4 269 6788<br />
Email farsakh1@emirates.net.ae<br />
Web www.afccpa.com<br />
Eyad Farsakh<br />
SHARJAH<br />
Awni Farsakh & Co<br />
P.O. Box 23894<br />
Sharjah<br />
Tel +971 (0)6 5338466<br />
Fax +971 (0)6 5338460<br />
UNITED KINGDOM (GMT)<br />
BRISTOL<br />
Bishop Fleming<br />
14-16 Queen Square<br />
Bristol BS1 4NT<br />
ENGLAND<br />
Tel +44 (0)117 910 0250<br />
Fax +44 (0)117 910 0251<br />
Email mlee@bishopfleming.co.uk<br />
Web www.bishopfleming.co.uk<br />
Matthew Lee<br />
Additional offices: Bath, Bournemouth, Exeter, Plymouth, Torquay, and Truro.<br />
CAMBRIDGE<br />
Peters Elworthy & Moore<br />
Salisbury House<br />
Station Road<br />
Cambridge<br />
CB1 2LA<br />
Tel +44 (0)1223 728222<br />
Fax +44 (0)1223 461424<br />
Email cwalklett@pem.co.uk<br />
Web www.pem.co.uk<br />
Chris Walklett<br />
“People do business with people they know, like and trust”
CANTERBURY<br />
Reeves+Neylan LLP<br />
37 St Margaret’s Street<br />
Canterbury<br />
Kent CT1 2TU<br />
ENGLAND<br />
Tel +44 (0)1227 768231<br />
Fax +44 (0)1227 458383<br />
Email david.ashman@reeves-neylan.com<br />
Web www.reeves-neylan.com<br />
David Ashman<br />
DARLINGTON<br />
Clive Owen & Co LLP<br />
140 Coniscliffe Road<br />
Darlington<br />
Co. Durham DL3 7RT<br />
ENGLAND<br />
Tel +44 (0)1325 349700<br />
Fax +44 (0)1325 383475<br />
Email tony.luckett@cliveowen.com<br />
Web www.cliveowen.com<br />
Tony Luckett<br />
Additional offices: Durham<br />
DUNDEE<br />
EQ Chartered Accountants<br />
14 City Quay<br />
Dundee DD1 3JA<br />
SCOTLAND<br />
Tel +44 (0)1382 312100<br />
Fax +44 (0)1382 312101<br />
Email david.cameron@eqaccountants.co.uk<br />
Web www.eqaccountants.co.uk<br />
David Cameron<br />
Additional offices: Forfar and Perth.<br />
“People do business with people they know, like and trust”
EXETER<br />
Bishop Fleming<br />
Stratus House<br />
Emperor Way<br />
Exeter Business Park<br />
Exeter EX1 3QS<br />
ENGLAND<br />
Tel +44 (0)1392 448800<br />
Fax +44 (0)1392 448899<br />
Email bpayne@bishopfleming.co.uk<br />
Web www.bishopfleming.co.uk<br />
Brian Payne<br />
LONDON<br />
Reeves+Neylan LLP<br />
Colechurch House<br />
One London Bridge Walk<br />
London SE1 2SX<br />
ENGLAND<br />
Tel +44 (0)20 7407 7604<br />
Fax +44 (0)20 7378 0200<br />
Email clive.stevens@reeves-neylan.com<br />
Web www.reeves-neylan.com<br />
Clive Stevens<br />
Additional offices: Chatham Maritime and Gatwick.<br />
MANCHESTER<br />
Horsfield & Smith<br />
Tower House<br />
269 Walmersley Road<br />
Bury<br />
Greater Manchester<br />
BL9 6NX<br />
ENGLAND<br />
Tel +44 (0)161 761 5231<br />
Fax +44 (0)161 761 3001<br />
Email peter.nicol@horsfield-smith.co.uk<br />
Web www.horsfield-smith.co.uk<br />
Peter G Nicol<br />
“People do business with people they know, like and trust”
NEWBURY<br />
James Cowper LLP<br />
Phoenix House<br />
Bartholomew Street<br />
Newbury<br />
Berkshire RG14 5QA<br />
ENGLAND<br />
Tel +44 (0)1635 35255<br />
Fax +44 (0)1635 40500<br />
Email mfarwell@jamescowper.co.uk<br />
rholland@jamescowper.co.uk<br />
Web www.jamescowper.co.uk<br />
Mike Farwell<br />
Robert Holland<br />
OXFORD<br />
James Cowper LLP<br />
Willow Court<br />
7 West Way<br />
Botley<br />
Oxford OX2 0JB<br />
ENGLAND<br />
Tel +44 (0)1865 200500<br />
Fax +44 (0)1865 200501<br />
Email sclarke@jamescowper.co.uk<br />
sbedford@jamescowper.co.uk<br />
Web www.jamescowper.co.uk<br />
Steve Clarke<br />
Sharon Bedford<br />
Additional offices: Henley<br />
PLYMOUTH<br />
Bishop Fleming<br />
Cobourg House<br />
Mayflower Street<br />
Plymouth PL1 1LG<br />
ENGLAND<br />
Tel +44 (0)1752 669911 & (0)1752 262611<br />
Fax +44 (0)1752 665414 & (0)1752 667882<br />
Email cthomson@bishopfleming.co.uk<br />
Web www.bishopfleming.co.uk<br />
Charlie Thomson<br />
“People do business with people they know, like and trust”
READING<br />
James Cowper LLP<br />
3 Wesley Gate<br />
Queen’s Road<br />
Reading<br />
Berkshire RG1 4AP<br />
ENGLAND<br />
Tel +44 (0)118 959 0261<br />
Fax +44 (0)118 939 3385<br />
Email apeal@jamescowper.co.uk<br />
tgoodsell@jamescowper.co.uk<br />
Web www.jamescowper.co.uk<br />
Alex Peal<br />
Terry Goodsell<br />
SOUTHAMPTON<br />
James Cowper LLP<br />
Latimer House<br />
5-7 Cumberland Place<br />
Southampton<br />
SO15 2BH<br />
ENGLAND<br />
Tel +44 (0)2380 221 222<br />
Fax +44 (0)2380 331 333<br />
Email sclarke@jamescowper.co.uk<br />
sbedford@jamescowper.co.uk<br />
Web www.jamescowper.co.uk<br />
Steve Clarke<br />
Sharon Bedford<br />
WEST MIDLANDS<br />
Rabjohns LLP<br />
1 – 4 College Yard<br />
Worcester WR1 2LB<br />
ENGLAND<br />
Tel +44 (0)1905 732100<br />
Fax +44 (0)1905 723279<br />
Email is@rabjohns.co.uk<br />
dr@rabjohns.co.uk<br />
Web www.rabjohns.co.uk<br />
Ian Smith<br />
Doug Robshaw<br />
“People do business with people they know, like and trust”
YORK<br />
Clive Owen & Co LLP<br />
Oak Tree House<br />
Harwood Road<br />
Northminster Business Park<br />
Upper Poppleton<br />
York YO26 6QU<br />
ENGLAND<br />
Tel +44 (0)1904 784400<br />
Fax +44 (0)1904 784440<br />
Email terry.doyle@cliveowen.com<br />
Web www.cliveowen.com<br />
Terry Doyle<br />
UNITED STATES OF AMERICA<br />
For assistance with CBIZ or Mayer Hoffman McCann P.C. offices please contact Saul Reibstein<br />
or Angie Snider of CBIZ on:<br />
Saul Reibstein, Kreston Board Member<br />
401 Plymouth Rd., Suite 200<br />
Plymouth Meeting, Pennsylvania 19462<br />
Tel +1 610 862 2300<br />
Mob +1 215 850 5222<br />
Email sreibstein@cbiz.com<br />
David Diamond, Kreston Board Member<br />
10616 Scripps Summit Court, Suite 250<br />
San Diego, California 92131<br />
Tel +1 858 795 7450<br />
Email davidd@cbiz.com<br />
Dave Sibits, President of CBIZ Financial Services Division<br />
6050 Oak Tree Boulevard, Suite 500<br />
Cleveland, Ohio 44131<br />
Tel +1 216 447 9000<br />
Email dsibits@cbiz.com<br />
Angie Snider, Director of Operations<br />
11440 Tomahawk Creek Parkway<br />
Leawood, Kansas 66211<br />
Tel +1 913 234 1200<br />
Mob +1 913 406 6245<br />
Email asnider@cbiz.com<br />
“People do business with people they know, like and trust”
ARIZONA (GMT –7hrs)<br />
CBIZ MHM Phoenix<br />
3101 North Central Avenue, Suite 300<br />
Phoenix, Arizona 85012<br />
Tel +1 602 264 6835<br />
Fax +1 602 265 7631<br />
Email jkramer@cbiz.com<br />
cwagner@cbiz.com<br />
Web www.cbiz.com<br />
Joel Kramer<br />
Also at this location:<br />
Carlos Wagner, Executive Managing Director<br />
CALIFORNIA<br />
Altus Economics Inc.<br />
250 El Camino Real, Suite 200<br />
Tustin, California 92780<br />
Tel +1 714 731 6093<br />
Fax +1 714 731 6429<br />
Email rnewman@altusecon.com<br />
Web www.altusecon.com<br />
Ross Newman, Ph.D.<br />
CBIZ MHM Southern California - Los Angeles<br />
10474 Santa Monica Blvd.<br />
Los Angeles, California 90025<br />
Tel +1 310 268 2000<br />
Fax +1 310 268 2001<br />
Email mluttrell@cbiz.com<br />
Web www.cbiz.com<br />
Mark Luttrell<br />
CBIZ MHM Southern California - Bakersfield<br />
5060 California Avenue, Suite 800<br />
Bakersfield, California 93309<br />
Tel +1 661 325 7500<br />
Fax +1 661 325 7004<br />
Email mluttrell@cbiz.com<br />
Web www.cbiz.com<br />
Mark Luttrell<br />
“People do business with people they know, like and trust”
CBIZ MHM Southern California - Oxnard<br />
300 Esplanade Drive, Suite 250<br />
Oxnard, California 93036<br />
Tel +1 805 988 3222<br />
Fax +1 805 988-3220<br />
Email mluttrell@cbiz.com<br />
Web www.cbiz.com<br />
Mark Luttrell<br />
CBIZ MHM Southern California - Irvine<br />
2 Venture, Suite 450<br />
Irvine, California 92618<br />
Tel +1 949 450 4400<br />
Fax +1 949 450 0694<br />
Email rhoward@cbiz.comm<br />
Web www.cbiz.com<br />
Rich Howard, West Region Attest Practice Leader<br />
CBIZ MHM San Diego<br />
10616 Scripps Summit Court, Suite 250<br />
San Diego, California 92131<br />
Tel +1 858 795 7450<br />
Fax +1 858 795 2001<br />
Email pnation@cbiz.com<br />
Web www.cbiz.com<br />
Paul Nation<br />
Also at this location:<br />
David Diamond, Kreston Board Member<br />
CBIZ MHM Northern California<br />
84 S. First Street, Third Floor<br />
San Jose, California 95113<br />
Tel +1 408 794 3575<br />
Fax +1 408 295 3818<br />
Email tcrotty@cbiz.com<br />
Web www.cbiz.com<br />
Tom Crotty<br />
“People do business with people they know, like and trust”
COLORADO (GMT –7hrs)<br />
CBIZ MHM Denver<br />
8181 East Tufts Avenue, Suite 600<br />
Denver, Colorado 80237<br />
Tel +1 720 200 7000<br />
Fax +1 720 200 7002<br />
Email slake@cbiz.com<br />
Web www.cbiz.com<br />
Steve Lake<br />
CBIZ MHM Boulder<br />
One Boulder Plaza, 1801 13 th Street, Suite 210<br />
Boulder, Colorado 80301<br />
Tel +1 303 444 0471 Ext. 8279<br />
Fax +1 303 444 6831<br />
Email rrudolph@cbiz.com<br />
Web www.cbiz.com<br />
Rudy Rudolph<br />
CONNECTICUT (GMT –5hrs)<br />
Kostin, Ruffkess & Company, LLC<br />
Pond View Corporate Center<br />
76 Batterson Park Road<br />
Farmington, Connecticut 06032<br />
Tel +1 860 678 6000<br />
Fax +1 860 678 6110<br />
Email usantaniello@kostin.com<br />
rkretz@kostin.com<br />
Web www.kostin.com<br />
Umberto Santaniello, CPA<br />
Richard Kretz, CPA<br />
Additional offices: New London, Connecticut and Springfield, Massachusetts.<br />
FLORIDA (GMT –5hrs)<br />
CBIZ MHM Boca Raton<br />
1675 Military Trail – 5 th Floor<br />
Boca Raton, Florida 33486<br />
Tel +1 561 994 5050<br />
Fax +1 561 241 0071<br />
Email jlewin@cbizgl.com<br />
Web www.cbiz.com<br />
Jerry Lewin<br />
“People do business with people they know, like and trust”
CBIZ MHM Miami<br />
1200 Brickell Avenue, Suite 700<br />
Miami, Florida 33131<br />
Tel +1 305 503 4200<br />
Fax +1 305 381 8411<br />
Email sdanner@cbiz.com<br />
Web www.cbiz.com<br />
Steve Danner<br />
CBIZ MHM Atlanta<br />
One Overton Park<br />
3625 Cumberland Boulevard S.E, Suite 800<br />
Atlanta, Georgia 30339<br />
Tel +1 770 858 4500<br />
Fax +1 770 858 4501<br />
Email ppalaio@cbiz.com<br />
shenley@cbiz.com<br />
Web www.cbiz.com<br />
Pace Palaio<br />
Also at this location:<br />
Steve Henley, National Tax Practice Leader<br />
ILLINOIS (GMT –6hrs)<br />
CBIZ MHM Chicago<br />
One South Wacker Drive, Suite 1800<br />
Chicago, Illinois 60606<br />
Tel +1 312 602 6800<br />
Fax +1 312 602 6950<br />
Email nwilner@cbiz.com<br />
Web www.cbiz.com<br />
Noel Wilner<br />
KANSAS (GMT –6hrs)<br />
CBIZ MHM Kansas City<br />
11440 Tomahawk Creek Parkway<br />
Leawood, Kansas 66211<br />
Tel +1 913 234 1000<br />
Fax +1 913 234 1100<br />
Email rmills@cbiz.com<br />
Web www.cbiz.com<br />
Richard Mills<br />
Also at this location:<br />
“People do business with people they know, like and trust”
Angie Snider, Director of Operations<br />
CBIZ MHM Topeka<br />
990 S.W. Fairlawn<br />
Topeka, Kansas 66606<br />
Tel +1 785 272 3176<br />
Fax +1 785 272 2903<br />
Email pdavid@cbiz.com<br />
Web www.cbiz.com<br />
Pepper David<br />
CBIZ MHM Wichita<br />
220 West Douglas, Suite 300<br />
Wichita, Kansas 67202<br />
Tel +1 316 265 5600<br />
Fax +1 316 265 8021<br />
Email ddameron@cbiz.com<br />
Web www.cbiz.com<br />
Dick Dameron<br />
Mayer Hoffman McCann P.C.<br />
11440 Tomahawk Creek Parkway<br />
Leawood, Kansas 66211<br />
Tel +1 913 234 1000<br />
Fax +1 913 234 1100<br />
Email bhancock@cbiz.com<br />
Web www.cbiz.com<br />
Bill Hancock, President<br />
Also at this location:<br />
Andy Burczyk, Midwest Region Attest Practice Leader<br />
Ernie Baugh, National Director of Professional Standards<br />
MARYLAND (GMT –5hrs)<br />
CBIZ MHM Greater Washington, DC<br />
3 Bethesda Metro Center<br />
Bethesda, Maryland 20814<br />
Tel +1 301 951 3636<br />
Fax +1 301 951 0425<br />
Email gallender@cbiz.com<br />
Web www.cbiz.com<br />
Greg Allender<br />
“People do business with people they know, like and trust”
CBIZ MHM Cumberland<br />
50 Baltimore Street, 4 th Floor<br />
Cumberland, Maryland 21502<br />
Tel +1 301 777 3490<br />
Fax +1 301 777 3707<br />
Email jsmyth@cbiz.com<br />
Web www.cbiz.com<br />
John Smyth<br />
CBIZ MHM Easton<br />
125 Bay Street, P.O. Box 1187<br />
Easton, Maryland 21601<br />
Tel +1 401 822 6950<br />
Fax +1 401 820 9042<br />
Email rvalliant@cbiz.com<br />
Web www.cbiz.com<br />
Bob Valliant<br />
MASSACHUSETTS (GMT –5hrs)<br />
CBIZ Tofias<br />
350 Massachusetts Avenue<br />
Cambridge, Massachusetts 02139<br />
Tel +1 61 761 0600<br />
Fax +1 61 761 0601<br />
Email tgallagher@cbiztofias.com<br />
Web www.cbiz.com<br />
Tracy Gallagher<br />
CBIZ Tofias<br />
700 Pleasant Street<br />
New Bedford, Massachusetts 02740<br />
Tel +1 774 206 8300<br />
Fax +1 774 206 8301<br />
Email tgallagher@cbiztofias.com<br />
Web www.cbiz.com<br />
Tracy Gallagher<br />
“People do business with people they know, like and trust”
MINNESOTA (GMT –6hrs)<br />
CBIZ MHM Minneapolis<br />
1000 Campbell Mithun Tower<br />
222 S Ninth Street<br />
Minneapolis, Minnesota 55402<br />
Tel +1 612 537 4545<br />
Fax +1 612 537 2258<br />
Email ttalbot@cbiz.com<br />
Web www.cbiz.com<br />
Tim Talbot<br />
MISSOURI (GMT –6hrs)<br />
CBIZ MHM St. Louis<br />
One CityPlace Drive, Suite 570<br />
St. Louis, Missouri 63141<br />
Tel +1 314 692 2249<br />
Fax +1 314 567 0964<br />
Email rmills@cbiz.com<br />
Web www.cbiz.com<br />
Richard Mills<br />
NEW YORK (GMT –5hrs)<br />
CBIZ Mahoney Cohen<br />
MHM Mahoney Cohen<br />
1065 Avenue of the Americas<br />
New York, New York 10018<br />
Tel +1 212 790 5903<br />
Fax +1 212 398 0267<br />
Email mgarten@cbiz.com<br />
Web www.cbiz.com<br />
Mark Garten<br />
OHIO (GMT –5hrs)<br />
CBIZ MHM Akron<br />
4040 Embassy Parkway, Suite 100<br />
Akron, Ohio 44333<br />
Tel +1 330 668 6500<br />
Fax +1 330 666 8789<br />
Email jwalters@cbiz.com<br />
Web www.cbiz.com<br />
Jeff Walters<br />
“People do business with people they know, like and trust”
CBIZ MHM Cleveland<br />
6050 Oak Tree Boulevard, Suite 500<br />
Cleveland, Ohio 44131<br />
Tel +1 216 447 9000<br />
Fax +1 216 447 9007<br />
Email jwalters@cbiz.com<br />
Web www.cbiz.com<br />
Jeff Walters<br />
Also at this location:<br />
Dave Sibits, President of Financial Services Division<br />
Chris Spurio, Executive Managing Director<br />
CBIZ MHM Central Ohio<br />
3170 Presidential Drive<br />
Fairborn, Ohio 45324<br />
Tel +1 937 320 1717<br />
Fax +1 937 320 1818<br />
Email ksonnycalb@cbiz.com<br />
Web www.cbiz.com<br />
Kevin Sonnycalb<br />
PENNSYLVANIA (GMT –5hrs)<br />
CBIZ MHM Philadelphia<br />
401 Plymouth Rd., Suite 200<br />
Plymouth Meeting, Pennsylvania 19462<br />
Tel +1 610 862 2380 (SL) / +1 610 862 2300 (SR)<br />
Fax +1 610 862 2714 (SL) / +1 610 862 2600 (SR)<br />
Email sleff@cbiz.com<br />
sreibstein@cbiz.com<br />
Web www.cbiz.com<br />
Steve Leff<br />
Also at this location:<br />
Saul Reibstein, Executive Managing Director<br />
RHODE ISLAND (GMT –5hrs)<br />
CBIZ Tofias<br />
130 Bellevue Avenue<br />
Newport, Rhode Island 02840<br />
Tel +1 401 380 1800<br />
Fax +1 401 380 1801<br />
Email tgallagher@cbiztofias.com<br />
Web www.cbiz.com<br />
“People do business with people they know, like and trust”
Tracy Gallagher<br />
CBIZ Tofias<br />
56 Exchange Terrace<br />
Providence, Rhode Island 02903<br />
Tel +1 401 626 3200<br />
Fax +1 401 626 3201<br />
Email tgallagher@cbiztofias.com<br />
Web www.cbiz.com<br />
Tracy Gallagher<br />
UTAH (GMT –7hrs)<br />
CBIZ MHM Salt Lake City<br />
175 S. West Temple, Suite 650<br />
Salt Lake City, Utah 84101<br />
Tel +1 801 364 9300<br />
Fax +1 801 364 9301<br />
Email epassey@cbiz.com<br />
Web www.cbiz.com<br />
E.J. Passey<br />
URUGUAY (GMT –3hrs)<br />
MONTEVIDEO<br />
DAMIANI – Auditores & Consultores<br />
Reconquista 517 5 th to 8 th Floors<br />
11000 Montevideo<br />
Tel (+5982) 916 1225<br />
Fax (+5982) 916 3053<br />
Email info@jpdamiani.com<br />
Web www.jpdamiani.com<br />
Sr. Juan Pedro Damiani<br />
Additional offices: Zonamerica Business & Technology Park<br />
“People do business with people they know, like and trust”
VENEZUELA (GMT –4.5 hrs)<br />
CARACAS<br />
Brito, D’Arrigo, Martínez & Asociados<br />
Ave. Ppal. Del Bosque, Torre Credicard<br />
Piso 14, Oficina 145, Chacaito<br />
Municipio Chacao, 1050<br />
Caracas<br />
Tel/Fax +58 212 951 6917<br />
Mob +58 414 301 0173<br />
Email carlos.darrigo@tlconsultores.com<br />
Web www.tlconsultores.com<br />
Carlos M D’Arrigo G.<br />
BTF Consultores, S.C.<br />
Av. Eugenio Mendoza<br />
Torre IASA, Piso 6, Oficina 603<br />
Urb. La Castellana<br />
Municipio Chacao<br />
Zona Postal 1060<br />
Edo. Miranda<br />
Caracas<br />
Tel +58 212 266 5080/4880<br />
Fax +58 212 267 1884<br />
Email info@btfconsultores.com<br />
Web www.btfconsultores.com<br />
Edalfo A. Lanfranchi P.<br />
Mob +58 412 255 6969<br />
Email elanfranchi@btfconsultores.com<br />
Geraldine A. Calles A.<br />
Mob +58 412 225 2762<br />
Mob +58 414 239 3503<br />
Email gcalles@btfconsultores.com<br />
PUERTO ORDAZ<br />
Stefanelli & Asociados<br />
Office 6-1, 6 th Floor<br />
Edificio Torre “Colon”<br />
Av. Guayana<br />
Urbanizacion Alta Vista<br />
Puerto Ordaz<br />
Bolivar<br />
Tel +58 286 962 2958<br />
Fax +58 286 961 8798<br />
Email euro.stefanelli@cantv.net<br />
“People do business with people they know, like and trust”
Euro Stefanelli García<br />
Williams & Asociados, A.C.<br />
Nivel Mezzanina, Oficina 5-A<br />
Edifico Torre ‘El Alferez’<br />
Carrera Guri Con Calle Aro<br />
Urbanizacion Alta Vista<br />
Puerto Ordaz<br />
Bolivar<br />
Tel +58 286 961 7156<br />
Fax +58 286 961 9724<br />
Email iwilliams@cantv.net<br />
Igor Williams De Castro<br />
VIETNAM (GMT +7hrs)<br />
HANOI<br />
Audit and Financial Consulting Company Ltd & Associates (IFC-ACAGroup)<br />
Suite 1501, 17T1 TrungHoa-NhanChinh, CauGiay District<br />
Hanoi, Vietnam<br />
Tel +84 4 62811 488<br />
Fax +84 4 62811 499<br />
Email dungtv@acagroup.com.vn<br />
Web www.acagroup.com.vn<br />
Pr., Dr. Tran Van Dung – President<br />
Additional offices: Hai Phong, Vinh and Ho Chi Minh City.<br />
Legal Structure and Disclaimer<br />
Kreston International is a global network of accounting firms each of which is a separate and<br />
independent legal entity and as such has no liability for the acts or omissions of any other<br />
member firm. The transition to network status introduces a number of additional regulatory<br />
requirements to be implemented by member firms during 2010.<br />
Kreston International is a company registered in England (No:3453194 ) and limited by<br />
guarantee. Kreston International Limited provides not services to clients and has no liability for<br />
the acts or omissions of any member firm.<br />
“People do business with people they know, like and trust”
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